https://www.taxtmi.com/caselaws?id=97146 The Tribunal upheld the penalty of Rs. 10 lakhs imposed on the appellant for selling imported sewing machines without notifying authorities or paying duty. The denial of duty exemption for the sold machines and those installed at a different location was confirmed. The penalty for non-compliance with factory location specifications was set aside due to export use, but confiscation was upheld with a redemption fine of Rs. 1 lakh. The appellant's financial hardship justification was not accepted, emphasizing the necessity of adhering to legal obligations in importation matters. en-us Mon, 25 Jun 2001 00:00:00 +0530 Sat, 14 Jan 2012 12:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97146 The Tribunal upheld the penalty of Rs. 10 lakhs imposed on the appellant for selling imported sewing machines without notifying authorities or paying duty. The denial of duty exemption for the sold machines and those installed at a different location was confirmed. The penalty for non-compliance with factory location specifications was set aside due to export use, but confiscation was upheld with a redemption fine of Rs. 1 lakh. The appellant's financial hardship justification was not accepted, emphasizing the necessity of adhering to legal obligations in importation matters. Case-Laws Customs Mon, 25 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97146