https://www.taxtmi.com/circulars?id=52238 Clarifies that although redemption fine (a charge on goods) is distinct from penalty (personal), both arise from Customs Act violations and must be treated identically for the Department's monetary threshold for appeals. If redemption fine alone exceeds the prescribed limit, appeals may be filed; if redemption fine and penalty are both disputed, their amounts must be aggregated and, if the combined total exceeds the threshold, the Department may litigate further. This Instruction modifies the prior guidance accordingly. en-us Mon, 03 Jun 2013 00:00:00 +0530 Sat, 29 Jun 2013 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52238 Clarifies that although redemption fine (a charge on goods) is distinct from penalty (personal), both arise from Customs Act violations and must be treated identically for the Department's monetary threshold for appeals. If redemption fine alone exceeds the prescribed limit, appeals may be filed; if redemption fine and penalty are both disputed, their amounts must be aggregated and, if the combined total exceeds the threshold, the Department may litigate further. This Instruction modifies the prior guidance accordingly. Circulars Central Excise Mon, 03 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52238