https://www.taxtmi.com/caselaws?id=114335 The Tribunal upheld the confiscation of imported machines due to mis-declaration but deemed penalties on the importers unjustified as there was no evidence of their involvement in undervaluation. Penalties based on an undisclosed special discount were considered unwarranted as the importers were unaware of this information. The Tribunal found the redemption fine excessive due to prolonged storage, reducing it significantly for both appellants. Coercive measures to collect penalties from the non-appealing indenter were prohibited, ensuring the appellants were not pressured to pay. en-us Wed, 30 Jun 2004 00:00:00 +0530 Mon, 14 May 2012 18:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114335 The Tribunal upheld the confiscation of imported machines due to mis-declaration but deemed penalties on the importers unjustified as there was no evidence of their involvement in undervaluation. Penalties based on an undisclosed special discount were considered unwarranted as the importers were unaware of this information. The Tribunal found the redemption fine excessive due to prolonged storage, reducing it significantly for both appellants. Coercive measures to collect penalties from the non-appealing indenter were prohibited, ensuring the appellants were not pressured to pay. Case-Laws Customs Wed, 30 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114335