https://www.taxtmi.com/caselaws?id=113028 The Appellate Tribunal, Mumbai, partially allowed the appeal by reducing the redemption fine from 100% to 45% and the penalty from 10% to 5% of the determined values imposed by the Commissioner of Customs Central Excise, Goa, on the import of old and used diesel engines. The Tribunal emphasized the need for proper justification and adherence to legal provisions in determining fines and penalties, highlighting the excessive nature of the initial imposition. en-us Wed, 19 May 2004 00:00:00 +0530 Thu, 03 May 2012 14:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113028 The Appellate Tribunal, Mumbai, partially allowed the appeal by reducing the redemption fine from 100% to 45% and the penalty from 10% to 5% of the determined values imposed by the Commissioner of Customs Central Excise, Goa, on the import of old and used diesel engines. The Tribunal emphasized the need for proper justification and adherence to legal provisions in determining fines and penalties, highlighting the excessive nature of the initial imposition. Case-Laws Customs Wed, 19 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113028