https://www.taxtmi.com/caselaws?id=116311 The appeal was allowed, setting aside the order of enhancement of valuation, duty demand, and interest demand. Confiscation under Section 111(m) was overturned, but confiscation under Section 111(d) was upheld with a reduced redemption fine of Rs. 15,000. The car was to be released to the appellant upon payment of the fine. Penalties were not imposed on certain individuals, but a penalty equivalent to the short-levied duty amount was imposed on another individual under Section 114(A) of the Customs Act. en-us Fri, 20 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 13:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116311 The appeal was allowed, setting aside the order of enhancement of valuation, duty demand, and interest demand. Confiscation under Section 111(m) was overturned, but confiscation under Section 111(d) was upheld with a reduced redemption fine of Rs. 15,000. The car was to be released to the appellant upon payment of the fine. Penalties were not imposed on certain individuals, but a penalty equivalent to the short-levied duty amount was imposed on another individual under Section 114(A) of the Customs Act. Case-Laws Customs Fri, 20 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116311