https://www.taxtmi.com/caselaws?id=72885 Seized imported lenses were held not to be fully explained by lawful import, so confiscation was maintained even though the Department did not prove the exact manner of illegal import and the goods were not notified under Chapter IV-A of the Customs Act, 1962. The Tribunal accepted a partial link with an earlier duty-paid consignment cleared at Bombay, but found that this did not displace confiscability. It also held that the maximum redemption fine was unwarranted on the facts and reduced both redemption fine and penalty by fifty per cent to reflect the incomplete proof of illegality and the partial lawful origin. en-us Tue, 15 Feb 1983 00:00:00 +0530 Wed, 25 May 2011 16:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72885 Seized imported lenses were held not to be fully explained by lawful import, so confiscation was maintained even though the Department did not prove the exact manner of illegal import and the goods were not notified under Chapter IV-A of the Customs Act, 1962. The Tribunal accepted a partial link with an earlier duty-paid consignment cleared at Bombay, but found that this did not displace confiscability. It also held that the maximum redemption fine was unwarranted on the facts and reduced both redemption fine and penalty by fifty per cent to reflect the incomplete proof of illegality and the partial lawful origin. Case-Laws Customs Tue, 15 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72885