https://www.taxtmi.com/caselaws?id=92153 Goods treated as non-accounted under the applicable confiscation rule were liable to confiscation, and the absence of evidence of evasion did not displace that statutory basis. The appellate authority had already substantially moderated the redemption fine by reducing it to one-fifth, having regard to the relative insignificance of the offence and the value of the goods. In those circumstances, no further reduction in the redemption fine was warranted, and the existing reduced fine was maintained. en-us Tue, 13 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 11:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92153 Goods treated as non-accounted under the applicable confiscation rule were liable to confiscation, and the absence of evidence of evasion did not displace that statutory basis. The appellate authority had already substantially moderated the redemption fine by reducing it to one-fifth, having regard to the relative insignificance of the offence and the value of the goods. In those circumstances, no further reduction in the redemption fine was warranted, and the existing reduced fine was maintained. Case-Laws Central Excise Tue, 13 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92153