https://www.taxtmi.com/caselaws?id=106589 Foreign currency confiscated under the Customs Act for attempted smuggling, with penalty imposed under section 114, was considered for reduction because the appellant was in custody, had convictions under other laws, and suffered from ill health. The Tribunal held that these mitigating circumstances justified lowering the monetary consequences while leaving the confiscation and other parts of the impugned order undisturbed. The redemption fine was reduced and the penalty was also reduced accordingly. en-us Fri, 08 Feb 2002 00:00:00 +0530 Wed, 14 Mar 2012 18:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106589 Foreign currency confiscated under the Customs Act for attempted smuggling, with penalty imposed under section 114, was considered for reduction because the appellant was in custody, had convictions under other laws, and suffered from ill health. The Tribunal held that these mitigating circumstances justified lowering the monetary consequences while leaving the confiscation and other parts of the impugned order undisturbed. The redemption fine was reduced and the penalty was also reduced accordingly. Case-Laws Customs Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106589