Judicial Update: Where redemption fine and penalties were challenged in appeal, their payment had to be treated under protest to clear goods, and their refund could not be denied on ground of limitation where Tribunal had set aside their imposition with consequential relief.(26.06.2024)

Customs:

Where redemption fine and penalties were challenged in appeal, their payment had to be treated under protest to clear goods, and their refund could not be denied on ground of limitation where Tribunal had set aside their imposition with consequential relief.

JYOTI UDYOG LTD Versus PRINCIPAL COMMISSIONER OF CUSTOMS: (2024) 19 Centax 320 (Tri.-All) [28-05-2024]