https://www.taxtmi.com/caselaws?id=80850 The Tribunal upheld the penalty imposed on the government undertaking for short landing milk powder, despite duty exemption eligibility based on fat content. The penalty under Section 116 of the Customs Act was reduced from Rs. 58,035 to Rs. 20,000 to deter similar offenses and safeguard revenue collection. The decision emphasized that penalties can be imposed irrespective of duty liability to prevent customs violations. en-us Mon, 17 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 17:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80850 The Tribunal upheld the penalty imposed on the government undertaking for short landing milk powder, despite duty exemption eligibility based on fat content. The penalty under Section 116 of the Customs Act was reduced from Rs. 58,035 to Rs. 20,000 to deter similar offenses and safeguard revenue collection. The decision emphasized that penalties can be imposed irrespective of duty liability to prevent customs violations. Case-Laws Customs Mon, 17 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80850