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Redemption fine and penalty imposed by the Revenue Department without final assessment is not permissible

CESTAT set aside the penalty imposed by Revenue Department due to lack of evidence

Penalty can’t be levied via SCN issued by DRI as DRI does not have the jurisdiction to issue SCN

Point of interception of goods is important evidence in Customs

Special Refund and Drawback Disposal Drive from 15.05.2021 to 31.05.2021
