Topic

penalty under Section 112

2 articlesLatest May 2026
EPCG Scheme | Payment of Differential Duty & Interest Precludes Confiscation & Penalty Absent Willful Evasion : CESTAT Chennai
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

EPCG Scheme | Payment of Differential Duty & Interest Precludes Confiscation & Penalty Absent Willful Evasion : CESTAT Chennai

CESTAT Chennai rules that payment of differential duty and interest under the EPCG Scheme extinguishes liability for confiscation and penalty, provided there is no evidence of diversion or deliberate breach. The ruling clarifies that procedural lapses without mens rea do not warrant punitive action, offering relief to importers facing export obligation defaults.

Section 125 & 112(a) Customs Act | Redemption Fine and Penalty Must Be Proportionate to Importer's Culpability : CESTAT Chennai
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Section 125 & 112(a) Customs Act | Redemption Fine and Penalty Must Be Proportionate to Importer's Culpability : CESTAT Chennai

CESTAT Chennai reduces redemption fine and penalty under Sections 125 and 112(a) of the Customs Act, holding that importers acting in good faith based on supplier documents cannot be penalized for misdeclaration beyond their actual role. The ruling establishes that liability must reflect the degree of culpability, offering relief to importers facing disproportionate penalties.

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