ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 07.10.2025
CESTAT Mumbai Sets Aside Confiscation and Penalty
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 ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai, has delivered a favorable judgment for the National Sports Club of India (NSCI) in the Customs Appeal No. 88657 of 2014. β The case revolved around the importation of SVPS Chillers and the applicability of customs exemptions under Notification No. β 21/2012-Cus dated 17.03.2012. β
Background of the Case
The NSCI had filed a Bill of Entry for the clearance of SVPS Chillers, classifying the goods under CTH 84198940 and claiming the benefit of the aforementioned notification. β However, upon verification, customs authorities determined that the exemption was not applicable, as it was limited to packaged commodities meant for retail sale under the Legal Metrology (Packaged Commodities) Rules, 2011. β Consequently, the goods were confiscated under Section 111(m) of the Customs Act, 1962, with a redemption fine of Rs. β 10,00,000 and a penalty of Rs. β 5,00,000 imposed under Section 112(a). β The NSCI appealed the decision, but the Commissioner (Appeals) upheld the confiscation and further invoked Section 111(o) for the first time, leading to the current appeal before the Tribunal.
Source: CESTAT Mumbai
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