https://www.taxtmi.com/caselaws?id=123730 Import of regulated gas cylinders without the requisite licence rendered the consignment of 238 cylinders liable to confiscation because the licence condition applied where the quantity in possession was not less than 200. The violation was confined to that offending consignment and could not be extended to both consignments merely because the goods were imported in two lots. Bona fide belief that a licence was not required, past import activity, and the surrounding circumstances justified a liberal approach to quantum, so the redemption fine and penalties were substantially reduced while liability as importer was maintained. en-us Wed, 09 Jul 2008 00:00:00 +0530 Wed, 19 Sep 2012 17:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123730 Import of regulated gas cylinders without the requisite licence rendered the consignment of 238 cylinders liable to confiscation because the licence condition applied where the quantity in possession was not less than 200. The violation was confined to that offending consignment and could not be extended to both consignments merely because the goods were imported in two lots. Bona fide belief that a licence was not required, past import activity, and the surrounding circumstances justified a liberal approach to quantum, so the redemption fine and penalties were substantially reduced while liability as importer was maintained. Case-Laws Customs Wed, 09 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123730