CUSTOMS:
No confiscation of goods if importer proved by documentary evidence that goods were legally procured:
Penalty is imposable but to be reduced when no case is made out against importer in case of plastic scrap and he has come forward to redeem plastic granules on payment of redemption fine and payment of relevant Customs duty.
[IN THE CESTAT, EASTERN BENCH, KOLKATA, Bindeshwari Poddar Versus Commissioner of Customs (Preventive), Patna Final Order No. 75779/KOL/2024 in Appeal No. C/78140/2018, decided on 25-4-2024]
