https://www.taxtmi.com/caselaws?id=104745 A redemption fine finally determined in an earlier appellate order cannot be reopened for enhancement in a later revenue appeal. The Tribunal had already reduced the fine to 75% of CIF value in the respondents' earlier appeal, so the revenue's request for further enhancement was rejected. The penalty was also left unchanged because it had already been fixed at 10% of CIF value and was described as consistent with the Tribunal's approach in similar cases. In the absence of any basis for a higher levy, further enhancement of penalty was not justified, and the revenue appeal failed entirely. en-us Wed, 13 Feb 2002 00:00:00 +0530 Thu, 01 Mar 2012 11:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104745 A redemption fine finally determined in an earlier appellate order cannot be reopened for enhancement in a later revenue appeal. The Tribunal had already reduced the fine to 75% of CIF value in the respondents' earlier appeal, so the revenue's request for further enhancement was rejected. The penalty was also left unchanged because it had already been fixed at 10% of CIF value and was described as consistent with the Tribunal's approach in similar cases. In the absence of any basis for a higher levy, further enhancement of penalty was not justified, and the revenue appeal failed entirely. Case-Laws Customs Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104745