https://www.taxtmi.com/caselaws?id=117836 The court upheld the decision to impose a penalty and redemption fine on the importer for misclassifying imported goods and making a false exemption claim under Notification No. 21/2002. The judge found the importer's actions to be mala fide, leading to the correct imposition of penalties. Although the redemption fine was reduced from Rs. 50,000 to Rs. 25,000, the appeal was ultimately rejected with the modified redemption fine. en-us Tue, 02 May 2006 00:00:00 +0530 Tue, 26 Jun 2012 17:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117836 The court upheld the decision to impose a penalty and redemption fine on the importer for misclassifying imported goods and making a false exemption claim under Notification No. 21/2002. The judge found the importer's actions to be mala fide, leading to the correct imposition of penalties. Although the redemption fine was reduced from Rs. 50,000 to Rs. 25,000, the appeal was ultimately rejected with the modified redemption fine. Case-Laws Central Excise Tue, 02 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117836