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of <h1>Penalties reduced on appeal for improper use of imported goods.</h1> The penalty imposed on Kirit D. Bhutta and Naresh P. Shah for importing goods for sale instead of industrial use was reduced on appeal. Kirit D. Bhutta's ... Penalty - Quantum of The appeals were against a penalty imposed on Kirit D. Bhutta and Naresh P. Shah for importing goods for sale instead of industrial use. The penalty was reduced from Rs. 3 lakhs to Rs. 1 lakh for Kirit D. Bhutta and from Rs. 2 lakhs to Rs. 50,000 for Naresh P. Shah due to the specialized nature of the goods and lack of direct benefit to the appellants.
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