https://www.taxtmi.com/caselaws?id=84373 The Appellate Tribunal CEGAT, Madras addressed a case involving disparate fines and penalties imposed by the Collector of Customs on two importers for identical imports. Despite identical circumstances, the Collector applied significantly different fines and penalties. The Tribunal, emphasizing equal treatment under Article 14 of the Indian Constitution, reduced the appellant's fine and penalty to align with those imposed on another importer in a similar situation. This decision aimed to ensure consistency and prevent discrimination in penalty imposition for comparable contraventions. en-us Tue, 10 Jan 1995 00:00:00 +0530 Thu, 21 Jul 2011 15:46:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84373 The Appellate Tribunal CEGAT, Madras addressed a case involving disparate fines and penalties imposed by the Collector of Customs on two importers for identical imports. Despite identical circumstances, the Collector applied significantly different fines and penalties. The Tribunal, emphasizing equal treatment under Article 14 of the Indian Constitution, reduced the appellant's fine and penalty to align with those imposed on another importer in a similar situation. This decision aimed to ensure consistency and prevent discrimination in penalty imposition for comparable contraventions. Case-Laws Customs Tue, 10 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84373