Court :
CESTAT, Bangalore
Brief :
The Hon’ble Customs, Excise & Services Tax Appellate Tribunal, Bangalore ("CESTAT") in the matter of Sherly Sany v. C.C, Cochin [Final Order No. 20812 / 2021 dated October 28,2021], while quashing an order of the customs authorities, held that the order of confiscation without offering an option to pay fine to the person in possession of gold is arbitrary since the provisions of law provide such an option to the person.
Citation :
Final Order No. 20812 / 2021 dated October 28,2021
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