https://www.taxtmi.com/caselaws?id=96149 An imported vessel broken before customs clearance was liable to confiscation under Section 111(j) of the Customs Act, because subsequent payment of duty and interest did not cure the earlier irregularity. The Tribunal accepted that the Commissioner had considered the relevant circumstances and found that only a token redemption fine and penalty had been imposed. On that basis, the confiscation, fine, and penalty were upheld, and no further reduction on grounds of leniency was justified. en-us Tue, 24 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 16:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96149 An imported vessel broken before customs clearance was liable to confiscation under Section 111(j) of the Customs Act, because subsequent payment of duty and interest did not cure the earlier irregularity. The Tribunal accepted that the Commissioner had considered the relevant circumstances and found that only a token redemption fine and penalty had been imposed. On that basis, the confiscation, fine, and penalty were upheld, and no further reduction on grounds of leniency was justified. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96149