https://www.taxtmi.com/caselaws?id=83337 The Tribunal rejected the appeal in a customs case involving the importation of goods declared as spares but found to be complete instruments. Despite arguments for leniency in reducing the fine, the Tribunal upheld the confiscation order under Section 111(d) of the Customs Act, 1962, with a reduced redemption fine of Rs. 60,000. The decision was based on the party's repeated offenses and deliberate violation of import policy, leading to a majority opinion to reject the appeal and uphold the rule of law. en-us Tue, 14 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83337 The Tribunal rejected the appeal in a customs case involving the importation of goods declared as spares but found to be complete instruments. Despite arguments for leniency in reducing the fine, the Tribunal upheld the confiscation order under Section 111(d) of the Customs Act, 1962, with a reduced redemption fine of Rs. 60,000. The decision was based on the party's repeated offenses and deliberate violation of import policy, leading to a majority opinion to reject the appeal and uphold the rule of law. Case-Laws Customs Tue, 14 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83337