https://www.taxtmi.com/caselaws?id=121403 A bona fide purchaser of India-made machines containing imported offending components was not exposed to automatic confiscation of the finished goods where the purchaser had no knowledge of the original breach and the offending material was only part of the machines. Confiscation could not be mechanically extended to the whole unit without a reliable basis for valuing the offending component actually used. On the same facts, redemption fine could not be fixed by reference to the finished machines or an unproved import value; it had to be confined to the offending components and supported by proper valuation. The fine was therefore treated as excessive and reduced to a nominal amount. en-us Tue, 10 Apr 2007 00:00:00 +0530 Mon, 30 Jul 2012 14:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121403 A bona fide purchaser of India-made machines containing imported offending components was not exposed to automatic confiscation of the finished goods where the purchaser had no knowledge of the original breach and the offending material was only part of the machines. Confiscation could not be mechanically extended to the whole unit without a reliable basis for valuing the offending component actually used. On the same facts, redemption fine could not be fixed by reference to the finished machines or an unproved import value; it had to be confined to the offending components and supported by proper valuation. The fine was therefore treated as excessive and reduced to a nominal amount. Case-Laws Customs Tue, 10 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121403