No violation of procedure under Foreign Trade Policy if goods imported for personal use against Bill of Entry without having IEC
Last updated: 05 December 2021
Court :
CESTAT, Mumbai
Brief :
The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Mumbai ("CESTAT") in the matter of Mr. Subodh Menon v. Commissioner of Customs, ACC Mumbai [Final Order No. A/87045/2021 dated November 03, 2021], held that under the provisions of Customs Act, 1962 ("the Customs Act") the order of confiscation with an option for redemption fine and penalty for importer not having Importer Exporter Code ("IEC") number is invalid as there is no violation of procedure under Foreign Trade Policy if goods imported for personal use against Bill of Entry without having IEC.
Citation :
Final Order No. A/87045/2021 dated November 03, 2021
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Bimal Jain
Published in Excise
Views : 240
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