https://www.taxtmi.com/caselaws?id=89865 Discretion to order absolute confiscation under Section 125 of the Customs Act must be exercised consistently where a settled practice exists of permitting redemption for similar imported goods, and a selective departure is unjustified. The imported used engines were therefore liable to be cleared on payment of appropriate fine. Transaction value under Rule 4(2) of the Customs Valuation Rules cannot be rejected unless valid, evidenced grounds show that the declared price is not the normal transaction value; mere non-mention of a feature in the invoice was insufficient, so value enhancement was unsustainable. Redemption fine and penalty were moderated in light of comparable imports and proportionality. en-us Mon, 14 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 11:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89865 Discretion to order absolute confiscation under Section 125 of the Customs Act must be exercised consistently where a settled practice exists of permitting redemption for similar imported goods, and a selective departure is unjustified. The imported used engines were therefore liable to be cleared on payment of appropriate fine. Transaction value under Rule 4(2) of the Customs Valuation Rules cannot be rejected unless valid, evidenced grounds show that the declared price is not the normal transaction value; mere non-mention of a feature in the invoice was insufficient, so value enhancement was unsustainable. Redemption fine and penalty were moderated in light of comparable imports and proportionality. Case-Laws Customs Mon, 14 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89865