CESTAT Ahmedabad allowed an appeal against penalty imposed under EPCG license violation. Relying on Sun Knitwear, the court set aside the penalty as duty was paid voluntarily. It also reduced the redemption fine to Rs. 30,000/- due to lack of basis. Appeal partly allowed.
Penalty of Rs. 3,01,892/- set aside; redemption fine reduced to Rs. 30,000/-.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO. 02
Customs Appeal No. 10342 of 2024
[Arising Out Of OIA-AHD-CUSTM-000-APP-486-23-24 D ated- 14.03.2024 passed by the Commissioner of Customs ( Appeals )-AHMEDABAD)
BHAVESH TEXTILES …..Appellant B/80, Hans Society, Near Boroda Pristage Opp Ganesh Colony, Varachha Road Surat, Gujarat-395006
VERSUS
Commissioner of Customs-Ahmedabad …..Respondent Office of the Pr. Commissioner of Customs 1st Floor Customs House, Opposite Old High Court Navrangpura, Ahmedabad, Gujarat-380009
APPEARANCE:
Shri. S. Suriyanarayanan, Advocate for the Appellant Shri. Sarjeet Kumar, Superintendent (AR) for the Respondent
CORAM: HON'BLE MR. SOMESH ARORA, MEMBER ( JUDICIAL )
Final Order No. 10212/2026
DATE OF HEARING:18.03.2026 DATE OF DECISION:18.03.2026
SOMESH ARORA
In the instant case, the penalty has been imposed for violation of the EPCG license, and interest was also demanded and a redemption fine of Rs. 60, 000/- has been imposed as action in rem.
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(Dictated & Pronounced in the open court)
(SOMESH ARORA) MEMBER ( JUDICIAL )
Prachi
2 issues framed by the court
Whether penalty is imposable when duty and interest are paid voluntarily by EPCG licensee
Whether redemption fine can be reduced when basis of fine is not indicated
Colour shows how this judgement treated each authority
Sun Knitwear Pvt. Ltd Vs. Commissioner of Customs, BangaloreFollowed¶16
2006 (9) TMI 374-CESTATBANGALORE
1 provisions across 1 enactments
BHAVESH TEXTILES
Commissioner of Customs-Ahmedabad
SOMESH ARORA
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
