https://www.taxtmi.com/caselaws?id=767815 The Tribunal concluded that the penalties and redemption fines imposed by the Commissioner of Customs (Appeals) were unenforceable after the appellant complied with the Amnesty Scheme. The Tribunal determined that the scheme covers appeals pending before the Tribunal, not just the first appellate authority, allowing for case closure upon compliance. It found that the Amnesty Scheme does not provide for the continuation of penalties or fines once the appellant has fulfilled the scheme's requirements, leading to the setting aside of the previous order. en-us Tue, 25 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767815 The Tribunal concluded that the penalties and redemption fines imposed by the Commissioner of Customs (Appeals) were unenforceable after the appellant complied with the Amnesty Scheme. The Tribunal determined that the scheme covers appeals pending before the Tribunal, not just the first appellate authority, allowing for case closure upon compliance. It found that the Amnesty Scheme does not provide for the continuation of penalties or fines once the appellant has fulfilled the scheme's requirements, leading to the setting aside of the previous order. Case-Laws Customs Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767815