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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Somesh Arora, Judicial Member, Satendra Vikram Singh, Technical Member
Sky Moon Impex – Appellant
Versus
Commissioner Of Customs Mundra – Respondent
| Table of Content |
|---|
| 1. procedural history and grievances regarding onerous conditions for release. (Para 1 , 2 , 3 , 4 , 5) |
| 2. legal sufficiency for bank guarantees for provisional release of imported goods. (Para 6) |
| 3. non-applicability of redemption fines in re-export cases and judicial moderation. (Para 7 , 8) |
SOMESH ARORA
Appeal No. C/10185/2026
1. The Appellant is engaged in the business of import and trading of TFT LCD parts for manufacturing of wide display panel, PCB for TFT LCD parts for manufacturing of display panel. The Appellant in usual course of import of above said goods, entered into an Agreement with M/s Tenley Limited, Room 2914 29/F, Ho King Commercial Centre 2-16 FA Yuen Street Mongkok, Kowloon, Hong Kong. The supplier issued Invoice No. TLSMI3004-56 dated 30.04.2025 for supply of above goods of total value of USD 95241.60. The Appellant filed the Bill of Entry No. 2140947 dated 19.05.2025 for clearance of these goods and claimed duty exemption under Serial No. 18 of Notification No. 024/2005-Cus.
1.1 The officers of Directorate of Revenue Intelligence (DRI), Zonal Unit, Indore on certain intelligence that the Appellant has indulged in import of various parts of LED/L
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