https://www.taxtmi.com/caselaws?id=93544 An importer who had accepted classification of a diesel generating set under Heading 85.02 could not raise a new classification plea for the first time in appeal. On that basis, confiscation for import without the required licence was sustained. The redemption fine was not treated as excessive in view of the substantial value of the goods. However, because the record showed the importer was an actual user and there was no misdeclaration of description, quantity or value, the penalty was reduced. The main challenge to confiscation and redemption fine therefore failed, but relief was granted to a limited extent on penalty. en-us Wed, 26 Apr 2000 00:00:00 +0530 Mon, 14 Nov 2011 12:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93544 An importer who had accepted classification of a diesel generating set under Heading 85.02 could not raise a new classification plea for the first time in appeal. On that basis, confiscation for import without the required licence was sustained. The redemption fine was not treated as excessive in view of the substantial value of the goods. However, because the record showed the importer was an actual user and there was no misdeclaration of description, quantity or value, the penalty was reduced. The main challenge to confiscation and redemption fine therefore failed, but relief was granted to a limited extent on penalty. Case-Laws Central Excise Wed, 26 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93544