https://www.taxtmi.com/caselaws?id=122684 Goods liable only to additional duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 cannot be confiscated, and no penalty can be imposed merely for non-payment of that duty. On that basis, confiscation of canvas cloth and tarpaulin cloth was set aside. Although tarpaulin confiscation was undisputed, redemption fine and penalty required proportionality to the duty liability and relevant mitigating circumstances, including export of the goods. The redemption fine and corresponding penalty were therefore reduced. Substantial relief followed on the principal confiscation issues, while tarpaulin confiscation remained subject to reduced monetary consequences. en-us Mon, 23 Jul 2007 00:00:00 +0530 Thu, 16 Aug 2012 15:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122684 Goods liable only to additional duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 cannot be confiscated, and no penalty can be imposed merely for non-payment of that duty. On that basis, confiscation of canvas cloth and tarpaulin cloth was set aside. Although tarpaulin confiscation was undisputed, redemption fine and penalty required proportionality to the duty liability and relevant mitigating circumstances, including export of the goods. The redemption fine and corresponding penalty were therefore reduced. Substantial relief followed on the principal confiscation issues, while tarpaulin confiscation remained subject to reduced monetary consequences. Case-Laws Central Excise Mon, 23 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122684