https://www.taxtmi.com/caselaws?id=767248 In imports governed by the E-waste Management Rules, 2016, non-production of an Extended Producer Responsibility certificate at clearance was treated as a minor deviation where the certificate was later furnished, so the original redemption fine and penalty were considered adequate. The appellate enhancement of the fine and penalty was set aside because Section 128A(3) of the Customs Act requires prior notice and an opportunity to object before any enhancement, and no such notice was issued. The adjudicating authority's original order was restored. en-us Wed, 05 Mar 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767248 In imports governed by the E-waste Management Rules, 2016, non-production of an Extended Producer Responsibility certificate at clearance was treated as a minor deviation where the certificate was later furnished, so the original redemption fine and penalty were considered adequate. The appellate enhancement of the fine and penalty was set aside because Section 128A(3) of the Customs Act requires prior notice and an opportunity to object before any enhancement, and no such notice was issued. The adjudicating authority's original order was restored. Case-Laws Customs Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767248