https://www.taxtmi.com/caselaws?id=778735 CESTAT HYDERABAD held that export duty on 14,000 MT of raw sugar is not leviable; demand for import duty is unsustainable though confiscation and redemption fine for procedural irregularity are sustainable. Redemption fine reduced from Rs.39,49,202 to Rs.15,00,000 (already appropriated). No duty under sections 72/73A(3) or section 28(4) on 1,026.7 MT; confiscation of 7,000 MT and corresponding fine set aside. Vehicles not liable for confiscation. Penalty under section 114A set aside; penalties under sections 72 and 73A(3) reduced to Rs.2,50,000 each. Impugned Commissioner's order modified; appeal allowed in part. en-us Fri, 19 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 08:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778735 CESTAT HYDERABAD held that export duty on 14,000 MT of raw sugar is not leviable; demand for import duty is unsustainable though confiscation and redemption fine for procedural irregularity are sustainable. Redemption fine reduced from Rs.39,49,202 to Rs.15,00,000 (already appropriated). No duty under sections 72/73A(3) or section 28(4) on 1,026.7 MT; confiscation of 7,000 MT and corresponding fine set aside. Vehicles not liable for confiscation. Penalty under section 114A set aside; penalties under sections 72 and 73A(3) reduced to Rs.2,50,000 each. Impugned Commissioner's order modified; appeal allowed in part. Case-Laws Customs Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778735