https://www.taxtmi.com/caselaws?id=90903 The Tribunal upheld the Collector's decision to confiscate 51 Fax machines from a courier company, imposing a redemption fine and customs duty. Despite the appellants' arguments of being bona fide purchasers, the Tribunal found the machines were of foreign origin and not lawfully imported. It deemed the redemption fine as equitable, not penal, and held the duty demand against the appellants as legally sustainable under the Customs Act, ultimately rejecting the appeal. en-us Fri, 19 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 14:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90903 The Tribunal upheld the Collector's decision to confiscate 51 Fax machines from a courier company, imposing a redemption fine and customs duty. Despite the appellants' arguments of being bona fide purchasers, the Tribunal found the machines were of foreign origin and not lawfully imported. It deemed the redemption fine as equitable, not penal, and held the duty demand against the appellants as legally sustainable under the Customs Act, ultimately rejecting the appeal. Case-Laws Customs Fri, 19 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90903