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1 - 10 of 12 (0.13 seconds)The Customs Act, 1962
The Customs Tariff Act, 1975
Section 25 in The Customs Act, 1962 [Entire Act]
Section 28 in The Customs Act, 1962 [Entire Act]
Section 28AB in The Customs Act, 1962 [Entire Act]
Section 3 in The Customs Act, 1962 [Entire Act]
Commnr. Of Customs, Bangalore vs M/S. G.M. Exports & Ors on 23 September, 2015
In this regard, the Honble High Court of P&H in the case of CC Vs Raja Impex Pvt. Ld. (supra) and the Honble High Court of Bombay in the case of CC Mumbai Vs Finesse Creations Inc., (supra) and Honble High Court of Karnataka in the case of CC Bangalore Vs G.M. Exports (supra) clearly held that imposition of redemption fine arises only when the goods are available for confiscation and held that RF not imposable when goods are not available for confiscation and upheld the Tribunal orders.