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    <title>1991 (6) TMI 139 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=81393</link>
    <description>Absence of mala fide intention and acceptance of the importer&#039;s bona fide belief regarding registration can preclude confiscation and redemption fine for an irregular import. Where no intentional violation or clandestine conduct is established and penalty has been waived, treating an import as unauthorised does not by itself require punitive confiscation. The operative principle is that confiscation and redemption fine are not warranted merely because an import is unauthorised when the factual circumstances establish bona fide conduct without deliberate illegality.</description>
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    <pubDate>Fri, 28 Jun 1991 00:00:00 +0530</pubDate>
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      <title>1991 (6) TMI 139 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=81393</link>
      <description>Absence of mala fide intention and acceptance of the importer&#039;s bona fide belief regarding registration can preclude confiscation and redemption fine for an irregular import. Where no intentional violation or clandestine conduct is established and penalty has been waived, treating an import as unauthorised does not by itself require punitive confiscation. The operative principle is that confiscation and redemption fine are not warranted merely because an import is unauthorised when the factual circumstances establish bona fide conduct without deliberate illegality.</description>
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      <pubDate>Fri, 28 Jun 1991 00:00:00 +0530</pubDate>
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