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of <h1>Tribunal Confirms Goods Confiscation & Dismisses Appeal on Fine Reduction</h1> The Tribunal upheld the Collector's decision to confiscate the goods under 173Q(1)(b) and dismissed the appellant's appeal against the reduction of fine ... Redemption fine and penalty - Quantum of The appeal was against the reduction of fine and penalty by the Collector (Appeals). The appellant argued against confiscation of goods, citing lack of evidence for evasion. The Collector found goods liable for confiscation under 173Q(1)(b). Tribunal held that the reduction in fine was sufficient, dismissing the appeal.
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