https://www.taxtmi.com/caselaws?id=99735 Goods were treated as technically liable to confiscation, but the absence of wilful misdeclaration and mens rea weighed against sustaining a high redemption fine. The accepted valuation and payment of duty were also relevant, and the personal penalty was viewed as only nominal. On that basis, the redemption fine was reduced, while the personal penalty was not interfered with. en-us Fri, 05 May 2000 00:00:00 +0530 Mon, 30 Jan 2012 10:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99735 Goods were treated as technically liable to confiscation, but the absence of wilful misdeclaration and mens rea weighed against sustaining a high redemption fine. The accepted valuation and payment of duty were also relevant, and the personal penalty was viewed as only nominal. On that basis, the redemption fine was reduced, while the personal penalty was not interfered with. Case-Laws Customs Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99735