https://www.taxtmi.com/caselaws?id=758225 CESTAT Kolkata upheld reduced redemption fine and penalty for importation of green peas and yellow peas during October-December 2018. The appellant challenged notification extending import restrictions beyond June 2018, with HC Rajasthan initially staying the notification before SC upheld its validity. Tribunal took sympathetic view considering three-month gap in restrictions, appellant's status as regular importer, and successful challenge of extension notification. Despite goods being restricted per SC ruling, circumstances warranted reduced penalties. Revenue appeal and respondent's cross-objection were disposed of with reduced fines maintained. en-us Tue, 03 Sep 2024 00:00:00 +0530 Tue, 10 Sep 2024 08:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758225 CESTAT Kolkata upheld reduced redemption fine and penalty for importation of green peas and yellow peas during October-December 2018. The appellant challenged notification extending import restrictions beyond June 2018, with HC Rajasthan initially staying the notification before SC upheld its validity. Tribunal took sympathetic view considering three-month gap in restrictions, appellant's status as regular importer, and successful challenge of extension notification. Despite goods being restricted per SC ruling, circumstances warranted reduced penalties. Revenue appeal and respondent's cross-objection were disposed of with reduced fines maintained. Case-Laws Customs Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758225