https://www.taxtmi.com/caselaws?id=72922 Non-accountal of excess stock may warrant only limited confiscatory consequences where the lapse is shown to be inadvertent, consistently explained, and unsupported by material suggesting suppression or clandestine removal; on those facts, the fine and penalty were reduced as disproportionate to the breach. A shortage-based duty demand was not interfered with where the shortage was capable of explanation by weighment variation and the duty on that shortage had already been paid. The stated principle is that confiscatory fine and penalty must bear a reasonable proportion to the gravity of the offence, especially where mala fides are absent. en-us Wed, 25 Jun 1986 00:00:00 +0530 Wed, 25 May 2011 18:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72922 Non-accountal of excess stock may warrant only limited confiscatory consequences where the lapse is shown to be inadvertent, consistently explained, and unsupported by material suggesting suppression or clandestine removal; on those facts, the fine and penalty were reduced as disproportionate to the breach. A shortage-based duty demand was not interfered with where the shortage was capable of explanation by weighment variation and the duty on that shortage had already been paid. The stated principle is that confiscatory fine and penalty must bear a reasonable proportion to the gravity of the offence, especially where mala fides are absent. Case-Laws Central Excise Wed, 25 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72922