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1 - 10 of 49 (0.61 seconds)Section 124 in The Customs Act, 1962 [Entire Act]
Section 114 in The Customs Act, 1962 [Entire Act]
Section 114AA in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Section 28 in The Customs Act, 1962 [Entire Act]
Section 112 in The Customs Act, 1962 [Entire Act]
Section 113 in The Customs Act, 1962 [Entire Act]
Section 126 in The Customs Act, 1962 [Entire Act]
Weston Components Ltd vs Commissioner Of Customs, New Delhi on 4 January, 2000
The High Court had distinguished the Apex
Court decision in case of Weston Components Ltd. (supra), while
holding that concept of redemption fine arises in the event the
goods are available and are to be redeemed, and if goods are not
available, there is no question of redemption of goods. In any case
the Appellant has not been found committing a blame worthy act and the
demand has been restricted to the normal period. Hence the appeal filed
by Revenue is rejected." (emphasis supplied)
32
There are a catena of decisions of this Tribunal resonating the same
view which are not being cited to avoid multiplying the citations.