https://www.taxtmi.com/caselaws?id=103782 Penalties for cosmetic imports were prima facie unsustainable where the alleged breach concerned the Drugs and Cosmetics Act rather than import at an unauthorised place, which is the condition addressed by section 111(a) of the Customs Act. Section 111(o) also lacked independent supporting reasoning. Penalty on a person under section 112 cannot substitute for redemption fine under section 125, since redemption fine arises only when goods are ordered confiscated. Deposit of the penalty was waived and recovery was stayed. en-us Mon, 19 Nov 2001 00:00:00 +0530 Fri, 24 Feb 2012 16:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103782 Penalties for cosmetic imports were prima facie unsustainable where the alleged breach concerned the Drugs and Cosmetics Act rather than import at an unauthorised place, which is the condition addressed by section 111(a) of the Customs Act. Section 111(o) also lacked independent supporting reasoning. Penalty on a person under section 112 cannot substitute for redemption fine under section 125, since redemption fine arises only when goods are ordered confiscated. Deposit of the penalty was waived and recovery was stayed. Case-Laws Customs Mon, 19 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103782