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of <h1>Customs penalty reduced on appeal due to prior payment exceeding duty demand</h1> <h3>MOHANLAL H. JAIN Versus COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI</h3> The penalty of Rs. 15 lakhs imposed by the Commissioner of Customs was reduced to Rs. 3 lakhs on appeal due to the appellant's prior payment exceeding the ... Penalty when reducible The appeal was filed against a penalty of Rs. 15 lakhs imposed by the Commissioner of Customs, Mumbai for selling duty-free imported goods in the open market contrary to scheme conditions. The penalty was reduced to Rs. 3 lakhs as the appellant had already paid an excess amount over the duty demand and was detained under COFEPOSA.
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