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    <title>2000 (4) TMI 282 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal modified the Commissioner of Customs (Appeals) order by reducing the redemption fine from Rs. 30,000 to Rs. 5,000 for M/s. Divine United Organisation (DUO), considering their non-commercial nature, lack of mala fide intention, and the circumstances of the donation. Any excess amount paid by DUO was directed to be refunded to them. The appeal was disposed of in favor of DUO based on the reduced redemption fine.</description>
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      <link>https://www.taxtmi.com/caselaws?id=93541</link>
      <description>The Tribunal modified the Commissioner of Customs (Appeals) order by reducing the redemption fine from Rs. 30,000 to Rs. 5,000 for M/s. Divine United Organisation (DUO), considering their non-commercial nature, lack of mala fide intention, and the circumstances of the donation. Any excess amount paid by DUO was directed to be refunded to them. The appeal was disposed of in favor of DUO based on the reduced redemption fine.</description>
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