Confiscation of Spare Parts of goods for non-compliance of post import conditions of Project Import Regulations: CESTAT quashes Penalty due to Insufficient Evidence [Read Order]

Deletion of penalty for confiscation of spare parts of goods due to insufficient evidence.
By Shabna Rahim - On December 5, 2023 2:00 pm - 2 mins read
Confiscation - Spare Parts of goods - non-compliance - import - Project Import Regulations-CESTAT - Penalty -Insufficient Evidence-TAXSCAN

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed on confiscation of spare parts of goods for non-compliance of post import regulations on the ground of insufficient evidence.  Nortech Power Projects Private Limited, the appellant assessee imported two numbers of turbines, two numbers of generators, 1 number…

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