https://www.taxtmi.com/caselaws?id=84088 Non-entry of goods in the RG 1 register while the goods were packed and awaiting final customer approval was treated as a substantive lapse, so confiscation was sustained. However, where the record showed no material indicating intent to evade duty and the omission was attributed to a bona fide belief about the timing of entry, the redemption fine was held excessive and the personal penalty was deleted. The monetary consequences were therefore moderated even though confiscation remained in force. en-us Wed, 25 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 16:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84088 Non-entry of goods in the RG 1 register while the goods were packed and awaiting final customer approval was treated as a substantive lapse, so confiscation was sustained. However, where the record showed no material indicating intent to evade duty and the omission was attributed to a bona fide belief about the timing of entry, the redemption fine was held excessive and the personal penalty was deleted. The monetary consequences were therefore moderated even though confiscation remained in force. Case-Laws Central Excise Wed, 25 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84088