https://www.taxtmi.com/caselaws?id=92021 Where the importer itself challenged the applicability of the import policy, the appellate authority was entitled to examine the full scope of that policy, including whether its benefit extended to used diesel engines; the objection that it had travelled beyond the order-in-original was rejected, and the import was treated as unauthorised. On confiscation consequences, precedent on old and used diesel engines indicated that redemption fine and penalty should be proportionate to the value of the goods. Applying that approach, the redemption fine was reduced to the value of the goods and the penalty was scaled down accordingly, giving only partial relief to the importer. en-us Tue, 17 Mar 1998 00:00:00 +0530 Mon, 24 Oct 2011 10:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92021 Where the importer itself challenged the applicability of the import policy, the appellate authority was entitled to examine the full scope of that policy, including whether its benefit extended to used diesel engines; the objection that it had travelled beyond the order-in-original was rejected, and the import was treated as unauthorised. On confiscation consequences, precedent on old and used diesel engines indicated that redemption fine and penalty should be proportionate to the value of the goods. Applying that approach, the redemption fine was reduced to the value of the goods and the penalty was scaled down accordingly, giving only partial relief to the importer. Case-Laws Customs Tue, 17 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92021