https://www.taxtmi.com/caselaws?id=87858 The Tribunal upheld the Commissioner (Appeals)' authority to enhance the redemption fine under Section 128A of the Customs Act. The appellants' arguments regarding the unavailability of goods and lack of opportunity were dismissed. The matter was remanded for an enquiry into the market prices of Black and White Cumin Seeds to adjust the redemption fine accordingly. The appeals were decided in these terms. en-us Wed, 26 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 13:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87858 The Tribunal upheld the Commissioner (Appeals)' authority to enhance the redemption fine under Section 128A of the Customs Act. The appellants' arguments regarding the unavailability of goods and lack of opportunity were dismissed. The matter was remanded for an enquiry into the market prices of Black and White Cumin Seeds to adjust the redemption fine accordingly. The appeals were decided in these terms. Case-Laws Customs Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87858