https://www.taxtmi.com/caselaws?id=419477 Denial of exemption from additional customs duty led to proposed duty recovery, confiscation, redemption fine and penalties, but the factual basis for seizure and provisional release was unclear. Confiscation and redemption fine could not be sustained without first clarifying whether the goods had been seized or released on bond, and the record also showed that in several bills of entry the additional duty had been paid without claiming exemption. The Tribunal therefore set aside the impugned order and remanded the matter for fresh adjudication on all connected issues, including confiscation, redemption fine and consequential penalties. en-us Thu, 10 Mar 2022 00:00:00 +0530 Sat, 12 Mar 2022 08:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419477 Denial of exemption from additional customs duty led to proposed duty recovery, confiscation, redemption fine and penalties, but the factual basis for seizure and provisional release was unclear. Confiscation and redemption fine could not be sustained without first clarifying whether the goods had been seized or released on bond, and the record also showed that in several bills of entry the additional duty had been paid without claiming exemption. The Tribunal therefore set aside the impugned order and remanded the matter for fresh adjudication on all connected issues, including confiscation, redemption fine and consequential penalties. Case-Laws Customs Thu, 10 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419477