https://www.taxtmi.com/caselaws?id=81393 Absence of mala fide intention and bona fide conduct can defeat confiscation and redemption fine for an irregular import. The text states that where the authority had already recorded no mala fide intention and waived penalty under Section 112 of the Customs Act, the import could not be treated as clandestine or deliberately unlawful. Even if the import was regarded as unauthorised, punitive confiscation and redemption fine were not treated as inevitable on those facts. The note concludes that bona fide belief regarding registration and the absence of intentional violation distinguished the matter from one warranting confiscatory consequences. en-us Fri, 28 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 13:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81393 Absence of mala fide intention and bona fide conduct can defeat confiscation and redemption fine for an irregular import. The text states that where the authority had already recorded no mala fide intention and waived penalty under Section 112 of the Customs Act, the import could not be treated as clandestine or deliberately unlawful. Even if the import was regarded as unauthorised, punitive confiscation and redemption fine were not treated as inevitable on those facts. The note concludes that bona fide belief regarding registration and the absence of intentional violation distinguished the matter from one warranting confiscatory consequences. Case-Laws Customs Fri, 28 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81393