https://www.taxtmi.com/caselaws?id=84430 Unauthorized import of cloves shipped after the restriction took effect was treated as liable to confiscation under the Customs Act, 1962 read with the Imports & Exports (Control) Act, 1947. The discussion focused on whether the redemption fine should be reduced from about 25% to 15% of the goods' value, with the majority relying on prior Tribunal decisions in similar cases and judicial discipline to support parity of treatment among similarly placed importers. The penalty was left undisturbed. A dissenting view considered the existing fine not excessive in the circumstances. en-us Wed, 02 Aug 1995 00:00:00 +0530 Thu, 21 Jul 2011 18:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84430 Unauthorized import of cloves shipped after the restriction took effect was treated as liable to confiscation under the Customs Act, 1962 read with the Imports & Exports (Control) Act, 1947. The discussion focused on whether the redemption fine should be reduced from about 25% to 15% of the goods' value, with the majority relying on prior Tribunal decisions in similar cases and judicial discipline to support parity of treatment among similarly placed importers. The penalty was left undisturbed. A dissenting view considered the existing fine not excessive in the circumstances. Case-Laws Customs Wed, 02 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84430