https://www.taxtmi.com/caselaws?id=109172 The Commissioner's valuation of goods and corresponding redemption fine were not upheld due to improper determination. Confiscation under Section 111(d) was set aside, but upheld under Section 111(m) for Sri Parmar. Sri Parmar was penalized Rs. 50,000 for mis-declaration, while Smt. Parmar was not penalized. Re-export of goods was permitted with a reduced fine of Rs. 1.50 lakhs under Customs supervision within three months. en-us Fri, 16 Aug 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109172 The Commissioner's valuation of goods and corresponding redemption fine were not upheld due to improper determination. Confiscation under Section 111(d) was set aside, but upheld under Section 111(m) for Sri Parmar. Sri Parmar was penalized Rs. 50,000 for mis-declaration, while Smt. Parmar was not penalized. Re-export of goods was permitted with a reduced fine of Rs. 1.50 lakhs under Customs supervision within three months. Case-Laws Customs Fri, 16 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109172