Bombay High Court Allows Revenue's Appeal in Customs Case on Redemption Fine and Penalty for Excess Goods Cleared Under Bond. The Court held that once confiscation of goods under Sections 111(l), (m) and (o) of the Customs Act, 1962 is upheld, imposition of redemption fine under Section 125 and penalty under Section 112(a) is mandatory and not discretionary.
18 Jul 2023The appeal was filed by the Commissioner of Customs (Import) against the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated ...




