https://www.taxtmi.com/caselaws?id=119133 The appeal challenging the penalty and redemption fine imposed on the appellant for importing restricted items, including heavy metal scrap containing used ammunition, was dismissed. The court upheld the penalty of Rs. 1 lac and the redemption fine of Rs. 2,60,000, considering the value of the confiscated goods and the security risks associated with importing such restricted items. The court found the penalties proportionate to the offense, leading to the affirmation of the Commissioner's Order (Appeal). en-us Wed, 05 Apr 2006 00:00:00 +0530 Mon, 09 Jul 2012 12:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119133 The appeal challenging the penalty and redemption fine imposed on the appellant for importing restricted items, including heavy metal scrap containing used ammunition, was dismissed. The court upheld the penalty of Rs. 1 lac and the redemption fine of Rs. 2,60,000, considering the value of the confiscated goods and the security risks associated with importing such restricted items. The court found the penalties proportionate to the offense, leading to the affirmation of the Commissioner's Order (Appeal). Case-Laws Customs Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119133