https://www.taxtmi.com/caselaws?id=104378 The Appellate Tribunal upheld the order-in-original for the confiscation of imported goods with a suspected forged import license under Section 111(d) of the Customs Act, 1962. The Tribunal rejected the appeal by the Commissioner of Customs seeking an enhancement of the redemption fine, citing demurrage factors. Additionally, the Tribunal dismissed the Respondent's cross-objection against the penalty imposed, stating that despite acquiring the license in good faith, the irregularity in its transfer rendered the import unauthorized. The Tribunal found no grounds to modify the penalty, ultimately disposing of both the appeal and cross-objection. en-us Thu, 03 Sep 1998 00:00:00 +0530 Tue, 28 Feb 2012 18:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104378 The Appellate Tribunal upheld the order-in-original for the confiscation of imported goods with a suspected forged import license under Section 111(d) of the Customs Act, 1962. The Tribunal rejected the appeal by the Commissioner of Customs seeking an enhancement of the redemption fine, citing demurrage factors. Additionally, the Tribunal dismissed the Respondent's cross-objection against the penalty imposed, stating that despite acquiring the license in good faith, the irregularity in its transfer rendered the import unauthorized. The Tribunal found no grounds to modify the penalty, ultimately disposing of both the appeal and cross-objection. Case-Laws Customs Thu, 03 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104378