https://www.taxtmi.com/caselaws?id=87193 Penalties were reduced because the imported goods were specialised printing-industry items freely importable only by an actual user, and the appellants' culpability was limited on the facts. The first appellant's possible gain was confined to the servicing expense avoided by arranging the import, while the second appellant was only a salaried employee with no finding of direct benefit. The prior absolute confiscation of the goods was also treated as a factor in assessing overall severity, and the penalties were accordingly reduced. en-us Tue, 08 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 13:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87193 Penalties were reduced because the imported goods were specialised printing-industry items freely importable only by an actual user, and the appellants' culpability was limited on the facts. The first appellant's possible gain was confined to the servicing expense avoided by arranging the import, while the second appellant was only a salaried employee with no finding of direct benefit. The prior absolute confiscation of the goods was also treated as a factor in assessing overall severity, and the penalties were accordingly reduced. Case-Laws Customs Tue, 08 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87193