https://www.taxtmi.com/caselaws?id=109965 The Tribunal upheld the order of confiscation but reduced the redemption fine and confirmed the penalty imposed on the individual responsible for unauthorized importation. The Tribunal found both the individual responsible for importation and another individual liable for penalty under Section 112 of the Customs Act due to improper importation and mis-declaration. However, the penalty imposed on the appellant was set aside due to contradictory and unreliable evidence, with the Tribunal criticizing the hasty confirmation of orders by the Commissioner (Appeals) and allowing the appeal based on investigative lacunae and contradictions in witness statements. en-us Fri, 25 Jul 2003 00:00:00 +0530 Fri, 13 Apr 2012 12:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109965 The Tribunal upheld the order of confiscation but reduced the redemption fine and confirmed the penalty imposed on the individual responsible for unauthorized importation. The Tribunal found both the individual responsible for importation and another individual liable for penalty under Section 112 of the Customs Act due to improper importation and mis-declaration. However, the penalty imposed on the appellant was set aside due to contradictory and unreliable evidence, with the Tribunal criticizing the hasty confirmation of orders by the Commissioner (Appeals) and allowing the appeal based on investigative lacunae and contradictions in witness statements. Case-Laws Customs Fri, 25 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109965