Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Redemption fine imposed under s.125 of the Customs Act for import of a used car in violation of Foreign Trade Policy conditions was waived because the importer declined to redeem the seized vehicle, citing its disfigured condition and lack of roadworthiness, and the tribunal accepted the prayer in the miscellaneous application. Penalty under s.112(a) was legally leviable for the unauthorised import, but was reduced on equitable consideration that the import occurred without awareness of applicable import laws and under exceptional personal circumstances compelling the importer's return to India; the appeal was partly allowed to that extent. - CESTAT
Redemption fine imposed under s.125 of the Customs Act for import of a used car in violation of Foreign Trade Policy conditions was waived because the importer declined to redeem the seized vehicle, citing its disfigured condition and lack of roadworthiness, and the tribunal accepted the prayer in the miscellaneous application. Penalty under s.112(a) was legally leviable for the unauthorised import, but was reduced on equitable consideration that the import occurred without awareness of applicable import laws and under exceptional personal circumstances compelling the importer's return to India; the appeal was partly allowed to that extent. - CESTAT
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