https://www.taxtmi.com/caselaws?id=119426 The case involved the importation of Concentrates of Alcoholic Beverages without a license, leading to confiscation of goods and imposition of a high redemption fine. The appellant argued that the fine was unjustified as the goods were concentrates, not bottled whisky. The court found the importation without a license to be a technical offense as the goods were not for direct human consumption. The redemption fine was reduced from Rs. 55.00 lakh to Rs. 5.00 lakh, with the appeal rejected except for the modification in the fine amount. en-us Wed, 15 Feb 2006 00:00:00 +0530 Wed, 11 Jul 2012 10:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119426 The case involved the importation of Concentrates of Alcoholic Beverages without a license, leading to confiscation of goods and imposition of a high redemption fine. The appellant argued that the fine was unjustified as the goods were concentrates, not bottled whisky. The court found the importation without a license to be a technical offense as the goods were not for direct human consumption. The redemption fine was reduced from Rs. 55.00 lakh to Rs. 5.00 lakh, with the appeal rejected except for the modification in the fine amount. Case-Laws Customs Wed, 15 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119426