https://www.taxtmi.com/caselaws?id=414472 The appeal challenges the legality of an import without an Importer-Exporter Code (IEC). The imported "PIANO" valued at Rs. 16,05,389 was deemed in violation of the Customs Act. The Commissioner of Customs (Appeals) upheld the order of confiscation but reduced the redemption fine and penalty. The appellant argued for exemption under specific conditions, including the use of a permanent IEC number for non-commercial importers. The court found the order of confiscation and penalties unsustainable, allowing the appeal and setting aside the Commissioner's decision in favor of the appellant. en-us Wed, 03 Nov 2021 00:00:00 +0530 Tue, 09 Nov 2021 08:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414472 The appeal challenges the legality of an import without an Importer-Exporter Code (IEC). The imported "PIANO" valued at Rs. 16,05,389 was deemed in violation of the Customs Act. The Commissioner of Customs (Appeals) upheld the order of confiscation but reduced the redemption fine and penalty. The appellant argued for exemption under specific conditions, including the use of a permanent IEC number for non-commercial importers. The court found the order of confiscation and penalties unsustainable, allowing the appeal and setting aside the Commissioner's decision in favor of the appellant. Case-Laws Customs Wed, 03 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414472