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of <h1>Appellate Tribunal CEGAT Mumbai Reduces Redemption Fine & Penalty</h1> <h3>NOOR NIRYAT Versus COMMISSIONER OF CUSTOMS, MUMBAI</h3> The Appellate Tribunal CEGAT, Mumbai partially allowed the appeal, reducing the redemption fine and penalty amounts significantly. The value of the ... Valuation - Undervaluation - Contemporaneous imports - Redemption fine - Quantum of The Appellate Tribunal CEGAT, Mumbai allowed the appeal partially, reducing the redemption fine from Rs. 8 lakhs to Rs. 1.10 lakhs and the penalty from Rs. 2 lakhs to Rs. 25,000. The value of the imported monitors was assessed at US$ 8 per monitor.
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