https://www.taxtmi.com/caselaws?id=81636 The appeal was dismissed, except for the modified fine and penalty. The judge reduced the fine to Rs. 3,000 and the penalty to Rs. 500, considering the appellant's background and the minor nature of the breach. The appellant was entitled to a refund of excess payments. The decision balanced statutory compliance with leniency based on the specific circumstances and nature of the offense. en-us Thu, 06 Jun 1991 00:00:00 +0530 Mon, 27 Jun 2011 18:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81636 The appeal was dismissed, except for the modified fine and penalty. The judge reduced the fine to Rs. 3,000 and the penalty to Rs. 500, considering the appellant's background and the minor nature of the breach. The appellant was entitled to a refund of excess payments. The decision balanced statutory compliance with leniency based on the specific circumstances and nature of the offense. Case-Laws Customs Thu, 06 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81636