The Customs Appellate Tribunal dismissed the appellant's appeal against the non-imposition of a redemption fine, holding that the appeal was hit by the Government of India's Litigation Policy due to the absence of a duty question.
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL AHMEDABAD
REGIONAL BENCH, COURT NO. 1
CUSTOMS APPEAL NO. 10896 OF 2022
[Arising out of OIA-MUN-CUSTM-000-APP-452-22-23 dated 30/06/2022 passed Commissioner of CUSTOMS-AHMEDABAD]
by
COMMISSIONER OF CUSTOMS-MUNDRA
Office of the Principal Commissionerate of Customs, Port User Buld. Custom House Mundra, Mundra Kutch, Gujarat-370421
Appellant
Vs.
TIRUPATI OVERSEAS
Plot No 52, IPS Industrial Area Ghaziabad, Ghaziabad, Utter Pradesh
Respondent
Appearance:
Present for the Appellant : Shri Satyapal Singh Vikal, Assistant Commissioner (AR) Present for the Respondent: Shri Vikas Mehta, Consultant
CORAM: HON'BLE MR. RAJU, MEMBER ( TECHNICAL ) HON'BLE MR. SOMESH ARORA, MEMBER ( JUDICIAL )
Date of Hearing/Decision : 15/02/2024
FINAL ORDER NO. 10445 /2024
RAJU
This revenue has filed appeal against the order of Commissioner (Appeal) setting aside the confiscation of goods and also non-imposition of redemption fine. Since, there is no question of duty involved, the appeal would be hit by the Litigation Policy of the Government of India. Consequently, the appeal is dismissed under the Litigation Policy.
(Dictated & Pronounced in the open Court)
(RAJU) MEMBER ( TECHNICAL )
(SOMESH ARORA) MEMBER ( JUDICIAL )
Dharmi
1 issue framed by the court
Whether an appeal against the non-imposition of a redemption fine can be entertained under the Government of India's Litigation Policy.
Commissioner of Customs-Mundra
Tirupati Overseas
Raju
Somesh Arora
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
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