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    <title>Appellant wins: confiscation, redemption fine and penalty under s.112(a) quashed; DGFT non-notification not illegal bar</title>
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    <description>CESTAT allowed the appeal and set aside the impugned adjudication: the confiscation of the imported stainless steel scrap, the redemption fine and the penalty under s.112(a) were quashed. The Tribunal held that absence of DGFT notification of a Turkish pre-shipment inspection agency does not legally prohibit imports from Turkey and the Customs/FTDR statutes do not permit inferring illegality solely from non-notification. Where goods may prima facie fall within s.111 categories, confiscation remains a discretionary remedy for the Adjudicating Authority; here the contravention of the Foreign Trade Policy was characterized as a technical breach not warranting forfeiture or monetary penalties, and the appellant&#039;s relief was accordingly granted.</description>
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    <pubDate>Fri, 17 Oct 2025 08:08:43 +0530</pubDate>
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      <title>Appellant wins: confiscation, redemption fine and penalty under s.112(a) quashed; DGFT non-notification not illegal bar</title>
      <link>https://www.taxtmi.com/highlights?id=93419</link>
      <description>CESTAT allowed the appeal and set aside the impugned adjudication: the confiscation of the imported stainless steel scrap, the redemption fine and the penalty under s.112(a) were quashed. The Tribunal held that absence of DGFT notification of a Turkish pre-shipment inspection agency does not legally prohibit imports from Turkey and the Customs/FTDR statutes do not permit inferring illegality solely from non-notification. Where goods may prima facie fall within s.111 categories, confiscation remains a discretionary remedy for the Adjudicating Authority; here the contravention of the Foreign Trade Policy was characterized as a technical breach not warranting forfeiture or monetary penalties, and the appellant&#039;s relief was accordingly granted.</description>
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      <pubDate>Fri, 17 Oct 2025 08:08:43 +0530</pubDate>
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