https://www.taxtmi.com/caselaws?id=74243 Penalty for importing cloves is not justified solely because the goods became canalised before actual import where the underlying contracts were concluded while import under OGL was permissible and no mala fide intent or attempt to evade import controls is established. Penalties were therefore deleted. Redemption fine in confiscation matters remains discretionary and must reflect relevant circumstances, including profit margin. Minor variations in the percentage of fine across matters do not establish arbitrariness or require a uniform reduction formula. The fines imposed on the imported goods were maintained. en-us Tue, 17 Mar 1987 00:00:00 +0530 Tue, 07 Jun 2011 15:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74243 Penalty for importing cloves is not justified solely because the goods became canalised before actual import where the underlying contracts were concluded while import under OGL was permissible and no mala fide intent or attempt to evade import controls is established. Penalties were therefore deleted. Redemption fine in confiscation matters remains discretionary and must reflect relevant circumstances, including profit margin. Minor variations in the percentage of fine across matters do not establish arbitrariness or require a uniform reduction formula. The fines imposed on the imported goods were maintained. Case-Laws Customs Tue, 17 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74243