The Tribunal viewed that since the goods were imported in contravention of the provisions of the EPR of 1986, they were 'prohibited goods’
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that a redemption fine and penalty can be imposed on the re-export of prohibited goods. Further held that if the owner gets the goods released after payment of the redemption fine, he may either clear it for home consumption…
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