Re-export of Prohibited Goods: CESTAT Imposes Redemption Fines and Penalties under Customs Act [Read Order]

The Tribunal viewed that since the goods were imported in contravention of the provisions of the EPR of 1986, they were 'prohibited goods’
CESTAT - Customs Act - Customs - Excise - and Service Tax Appellate Tribunal - CESTAT chennai - taxscan

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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