Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Re-export of Prohibited Goods: CESTAT Imposes Redemption Fines and Penalties under Customs Act [Read Order]
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that redemption fine and penalty can be imposed on re-exporting prohibited goods. M/s. Scania Commercial Vehicles India Pvt. Ltd., specialized in manufacturing trucks and buses, imported diesel engines without requisite certificates under Environmental Protection Rules, 1986. \r
Upon non-compliance, they opted for re-export after adjudication, paying a fine of Rs. 8 lakhs and a penalty of Rs. 3 lakhs. The Commissioner (Appeals) upheld this, allowing 30 days for re-export. The tribunal held that penalties stem from statutory breaches, distinct from fines for redeeming offending goods. \r
Rejecting appeals, it affirmed that goods violating Customs Act provisions, like EPR 1986, merit confiscation as 'prohibited goods'. S. Ganesh Aravindh represented the appellant; M. Selvakumar represented the respondent.