Revenue Challenges Fine and Penalty Reduction for Unlicensed Import of Used Clothes By AA: CESTAT Upholds AA’s Reduction of 10-5% as Just [Read Order]

Considering the legal precedent in a similar case, the CESTAT upheld AA’s decision of PP and RF reduction
CESTAT - CESTAT Chandigarh - Unlicensed import of used clothes - Penalty Reduction - Fine and penalty reduction for imports - penalty reduction for unlicensed imports - Taxscan

The Chandigarh Bench of Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) upheld the Adjudicating Authority’s decision of redemption fine ( RF ), and penalty ( PP ) reduction ranging from 10-5% for unlicensed import of used clothes citing in line with principles of fairness. Maa Lakshmi Enterprises, the respondent had imported old…

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