ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 26.09.2025
CESTAT Allahabad Sets Aside Confiscation and Penalty on Dry Dates
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
In a significant judgment, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad, has ruled in favor of M/s Nitin Trading Company, Lucknow, in a case involving the alleged illegal import of 2100 kg of Dry Dates. β The Tribunal has set aside the confiscation of goods, redemption fine, and penalties imposed under the Customs Act, 1962, bringing relief to the appellant.
Background of the Case β
The case originated from a search conducted by Customs (Preventive) Commissionerate, Lucknow, at the premises of M/s Chandra Cold Storage on November 18, 2019. β During the search, 42 bags of Dry Dates weighing 2100 kg were found and detained under Section 110 of the Customs Act, 1962. β The goods were suspected to be of foreign origin and allegedly imported illegally, leading to their seizure and subsequent issuance of a Show Cause Notice (SCN) proposing confiscation and penalties.
The Order-in-Original dated November 18, 2021, confirmed the confiscation of the goods under Section 111(b) of the Customs Act, 1962, and imposed penalties on multiple parties, including M/s Nitin Trading Company. The appellant challenged this decision before the Commissioner (Appeals), who upheld the original order. β Dissatisfied, M/s Nitin Trading Company approached the Tribunal.
Source: CESTAT Allahabad
Handy Download:
Write to us at office@aadrikaalaw.com
Tel: +91-11-4999 2707 I +91-9999005379
Leave a Reply