https://www.taxtmi.com/caselaws?id=81357 The Tribunal dismissed the Department's appeals, upholding the adequacy of fines and penalties imposed by the Collector. It found that the fines were appropriate given the gravity of the offense and that the penalties were commensurate, emphasizing the importance of judicial discretion. The Department's arguments for enhancement were rejected as lacking sufficient evidence to support a higher quantum of fines and penalties. en-us Tue, 20 Aug 1991 00:00:00 +0530 Fri, 24 Jun 2011 11:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81357 The Tribunal dismissed the Department's appeals, upholding the adequacy of fines and penalties imposed by the Collector. It found that the fines were appropriate given the gravity of the offense and that the penalties were commensurate, emphasizing the importance of judicial discretion. The Department's arguments for enhancement were rejected as lacking sufficient evidence to support a higher quantum of fines and penalties. Case-Laws Customs Tue, 20 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81357