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 could not be subjected to confiscation or penalty merely for non-payment of that duty, so confiscation of canvas cloth and tarpaulin cloth was set aside. As to tarpaulin already liable to confiscation, the redemption fine and penalty were reduced because the duty exposure was modest and export of the goods was an undisputed mitigating factor. The note states the governing principle that confiscatory penalties must remain proportionate to the duty liability and relevant circumstances. 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 could not be subjected to confiscation or penalty merely for non-payment of that duty, so confiscation of canvas cloth and tarpaulin cloth was set aside. As to tarpaulin already liable to confiscation, the redemption fine and penalty were reduced because the duty exposure was modest and export of the goods was an undisputed mitigating factor. The note states the governing principle that confiscatory penalties must remain proportionate to the duty liability and relevant circumstances. Case-Laws Central Excise Mon, 23 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122684