https://www.taxtmi.com/caselaws?id=89216 Redemption fine and penalty in confiscation matters must be fixed on objective, relevant criteria, including the market value of the goods, the likely gain from the unauthorised import, and the need for deterrence. Where the adjudication order does not disclose an adequate basis or market inquiry for the amounts imposed, and the record is insufficient for the Tribunal to determine the correct figures itself, the fixation cannot be sustained. The matter was therefore remanded to the original authority for fresh decision after personal hearing. en-us Thu, 29 May 1997 00:00:00 +0530 Sat, 24 Sep 2011 11:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89216 Redemption fine and penalty in confiscation matters must be fixed on objective, relevant criteria, including the market value of the goods, the likely gain from the unauthorised import, and the need for deterrence. Where the adjudication order does not disclose an adequate basis or market inquiry for the amounts imposed, and the record is insufficient for the Tribunal to determine the correct figures itself, the fixation cannot be sustained. The matter was therefore remanded to the original authority for fresh decision after personal hearing. Case-Laws Customs Thu, 29 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89216