https://www.taxtmi.com/caselaws?id=448874 The CESTAT Ahmedabad allowed appeals against confiscation of goods and redemption fine. The appellant imported copper concentrate under Advance Authorization Scheme, claiming exemption under Notification 18/2015-Cus. Due to ship delay, goods arrived after GST implementation on 01.07.2017, making IGST payable. The discharge occurred with customs permission and supervision following regular practice. The appellant voluntarily paid IGST and interest upon learning of legislative changes. The tribunal held no mala fide intent existed, penal proceedings were unwarranted, and confiscation/redemption fine could not be sustained. The impugned order was set aside. en-us Tue, 30 Jan 2024 00:00:00 +0530 Tue, 22 Oct 2024 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448874 The CESTAT Ahmedabad allowed appeals against confiscation of goods and redemption fine. The appellant imported copper concentrate under Advance Authorization Scheme, claiming exemption under Notification 18/2015-Cus. Due to ship delay, goods arrived after GST implementation on 01.07.2017, making IGST payable. The discharge occurred with customs permission and supervision following regular practice. The appellant voluntarily paid IGST and interest upon learning of legislative changes. The tribunal held no mala fide intent existed, penal proceedings were unwarranted, and confiscation/redemption fine could not be sustained. The impugned order was set aside. Case-Laws Customs Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448874