https://www.taxtmi.com/caselaws?id=398231 The High Court dismissed the tax appeal challenging the Tribunal's order under Section 130 of the Customs Act, 1962, emphasizing the lack of substantial questions of law and the absence of a crystallized demand for redemption fine. The Court directed the Competent Authority to reconsider the application for compounding within a specified period, highlighting errors in the rejection of the application based on non-payment of the redemption fine. The principles of law applied in a related case under the Central Excise Act were deemed applicable in this case as well, leading to the dismissal of the tax appeal. en-us Mon, 07 Sep 2020 00:00:00 +0530 Thu, 10 Sep 2020 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398231 The High Court dismissed the tax appeal challenging the Tribunal's order under Section 130 of the Customs Act, 1962, emphasizing the lack of substantial questions of law and the absence of a crystallized demand for redemption fine. The Court directed the Competent Authority to reconsider the application for compounding within a specified period, highlighting errors in the rejection of the application based on non-payment of the redemption fine. The principles of law applied in a related case under the Central Excise Act were deemed applicable in this case as well, leading to the dismissal of the tax appeal. Case-Laws Customs Mon, 07 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398231