Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
CESTAT ruled that the impugned order against the appellants is set aside. The tribunal found no substantive violations of SCMTR, 2018 regulations or Customs Act provisions, specifically noting that the regulations were not fully operational for the specific port during the relevant period. The court determined that no evidence supported allegations of improper export procedures, and consequently, the confiscation of goods, redemption fine, and penalties were unwarranted. The appeal was allowed in favor of the appellants, effectively nullifying the original order by the Commissioner of Customs.
CESTAT ruled that the impugned order against the appellants is set aside. The tribunal found no substantive violations of SCMTR, 2018 regulations or Customs Act provisions, specifically noting that the regulations were not fully operational for the specific port during the relevant period. The court determined that no evidence supported allegations of improper export procedures, and consequently, the confiscation of goods, redemption fine, and penalties were unwarranted. The appeal was allowed in favor of the appellants, effectively nullifying the original order by the Commissioner of Customs.
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