Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

Appellant wins: confiscation, redemption fine and penalty under s.112(a) quashed; DGFT non-notification not illegal bar

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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's relief was accordingly granted.....