https://www.taxtmi.com/caselaws?id=94524 Admitted alteration of the bill of lading and restricted import of second-hand machinery justified confiscation, but the Tribunal examined whether the redemption fine and penalty were proportionate. It considered the nature of the goods, the import circumstances, and the plea for leniency, while leaving the finding of contravention undisturbed. The redemption fine was reduced from Rs. 30 lakhs to Rs. 20 lakhs, and the penalty from Rs. 5 lakhs to Rs. 2 lakhs, showing interference only with the quantum of fiscal sanctions where the original amounts were excessive. en-us Wed, 12 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 11:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94524 Admitted alteration of the bill of lading and restricted import of second-hand machinery justified confiscation, but the Tribunal examined whether the redemption fine and penalty were proportionate. It considered the nature of the goods, the import circumstances, and the plea for leniency, while leaving the finding of contravention undisturbed. The redemption fine was reduced from Rs. 30 lakhs to Rs. 20 lakhs, and the penalty from Rs. 5 lakhs to Rs. 2 lakhs, showing interference only with the quantum of fiscal sanctions where the original amounts were excessive. Case-Laws Customs Wed, 12 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94524