Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
CESTAT partially allowed the appeal by the Appellant. The Tribunal held that the warehousing period for the goods expired after 20.03.2020 and, in light of the national limitation extension during the COVID period, the prescribed warehousing period must be adjusted accordingly; consequently the Appellant's claim for remission of customs duty and interest in respect of the balance warehoused goods under s.23, Customs Act, 1962, is sustained and the denial in the impugned order set aside. The levy of duty under s.72(1)(d) is mitigated by remission for the specified goods. A general penalty under s.117 was confirmed but reduced in the interest of justice to Rs.25,000. Appeal allowed in part.
CESTAT partially allowed the appeal by the Appellant. The Tribunal held that the warehousing period for the goods expired after 20.03.2020 and, in light of the national limitation extension during the COVID period, the prescribed warehousing period must be adjusted accordingly; consequently the Appellant's claim for remission of customs duty and interest in respect of the balance warehoused goods under s.23, Customs Act, 1962, is sustained and the denial in the impugned order set aside. The levy of duty under s.72(1)(d) is mitigated by remission for the specified goods. A general penalty under s.117 was confirmed but reduced in the interest of justice to Rs.25,000. Appeal allowed in part.
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