Skip to content
How to use Judgment tools
  1. Click Tools to open PDF, Print, Tag, Note, Favourite, and CiteSignal.
  2. Use Brief & Ask in the toolbar for the AI Brief and case chat.
  3. Jump to sections with the pills below the help bar.

Commissioner of Customs Vs. Videocon International Ltd.

Commissioner of Customs vs Videocon International Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Oct 17, 2005
~1 min read
https://sooperkanoon.com/case/40552

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

  • 18-section brief - facts, issues, ratio, relief
  • Ask this case - answers cite the judgment
  • Semantic search - find precedents by meaning
  • Research drawer - sections, cites, related cases

No card required · credentials emailed · Log in if you already have an account

Citation
Court
Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge
Decided On
Subject
MRTP

Case Summary

AI-generated summary - not the official court judgment text.

MRTP

Key legal issue
MRTP

Parties & Advocates

Appellant / Petitioner

Commissioner of Customs

Respondent

Videocon International Ltd.

Legal References

Reported In
(2004)(178)ELT612Tri(Mum.)bai

Excerpt

1. heard both sides. the departmental appeal is for enhancement of redemption fine in view of the high value of the goods. we find that the adjudicating commissioner has taken a lenient view and has imposed a redemption fine of rs. 10,37,170.20 on the ground that the impugned goods have been imported by the actual user.2. in view of the reasoning given, we do not find any reason to interfere with the impugned order. hence, the department's appeal is rejected. the cross-objection filed by the respondents is also rejected as not pressed.

Full Judgment

1. Heard both sides. The departmental appeal is for enhancement of redemption fine in view of the high value of the goods. We find that the adjudicating Commissioner has taken a lenient view and has imposed a redemption fine of Rs. 10,37,170.20 on the ground that the impugned goods have been imported by the actual user.

2. In view of the reasoning given, we do not find any reason to interfere with the impugned order. Hence, the Department's appeal is rejected. The cross-objection filed by the respondents is also rejected as not pressed.

Continue Your Research


AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial