https://www.taxtmi.com/caselaws?id=126530 The appeal was partially allowed, with the Appellant receiving a reduction in the redemption fine and penalty imposed for importing a second-hand photo copier without a license. The valuation of the imported goods was upheld, granting the Appellant the benefit of doubt due to insufficient evidence and lack of confrontation. The penalty was reduced from Rs. 3.00 lakhs to Rs. 1.00 lakhs, and the redemption fine decreased from Rs. 5.00 lakhs to Rs. 2.00 lakhs, emphasizing the importance of proportionality in enforcing import regulations. en-us Thu, 09 Jul 2009 00:00:00 +0530 Wed, 21 Nov 2012 17:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126530 The appeal was partially allowed, with the Appellant receiving a reduction in the redemption fine and penalty imposed for importing a second-hand photo copier without a license. The valuation of the imported goods was upheld, granting the Appellant the benefit of doubt due to insufficient evidence and lack of confrontation. The penalty was reduced from Rs. 3.00 lakhs to Rs. 1.00 lakhs, and the redemption fine decreased from Rs. 5.00 lakhs to Rs. 2.00 lakhs, emphasizing the importance of proportionality in enforcing import regulations. Case-Laws Customs Thu, 09 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126530