https://www.taxtmi.com/caselaws?id=98332 Once customs and central excise functions stood bifurcated, the Commissioner of Central Excise lacked competence to confiscate imported capital goods or enforce Customs Act provisions, so that confiscation was set aside. Duty on goods cleared into the domestic tariff area was correctly levied, and confiscation of finished goods with redemption fine was upheld because no legal infirmity was shown. The penalties were considered excessive and were reduced, with the first unit's penalty cut to Rs. 1 lakh and the second unit's penalty cut to Rs. 10,000. en-us Wed, 16 Aug 2000 00:00:00 +0530 Fri, 20 Jan 2012 11:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98332 Once customs and central excise functions stood bifurcated, the Commissioner of Central Excise lacked competence to confiscate imported capital goods or enforce Customs Act provisions, so that confiscation was set aside. Duty on goods cleared into the domestic tariff area was correctly levied, and confiscation of finished goods with redemption fine was upheld because no legal infirmity was shown. The penalties were considered excessive and were reduced, with the first unit's penalty cut to Rs. 1 lakh and the second unit's penalty cut to Rs. 10,000. Case-Laws Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98332