https://www.taxtmi.com/caselaws?id=107279 The judgment involved four appeals challenging orders reducing redemption fines and penalties for the confiscation of goods of foreign origin by the Commissioner of Customs and Central Excise. The Commissioner (Appeals) considered factors like the value of goods and burden of proof. The appeals also addressed the applicability of Baggage Rules and the necessity of a reasonable belief for seizures. The judgment dismissed the appeals but modified redemption fines and penalties imposed on the appellants after analyzing the specific details of each case and relevant legal arguments presented. en-us Fri, 21 Feb 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107279 The judgment involved four appeals challenging orders reducing redemption fines and penalties for the confiscation of goods of foreign origin by the Commissioner of Customs and Central Excise. The Commissioner (Appeals) considered factors like the value of goods and burden of proof. The appeals also addressed the applicability of Baggage Rules and the necessity of a reasonable belief for seizures. The judgment dismissed the appeals but modified redemption fines and penalties imposed on the appellants after analyzing the specific details of each case and relevant legal arguments presented. Case-Laws Customs Fri, 21 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107279