https://www.taxtmi.com/caselaws?id=153749 Enhancement of redemption fine and penalty was held unjustified where confiscation had already been accepted and the dispute was confined to quantum. The record showed no basis for treating the importer as a habitual offender, because that status requires repeated past instances of the same offence and punishment on more than one occasion, not a single prior incident. No other ground supported increasing the amounts beyond the original levy, so the fine and penalty were correctly restricted to Rs. 2 lakhs and Rs. 20,000 respectively. en-us Wed, 14 Oct 2009 00:00:00 +0530 Mon, 29 Jul 2013 15:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153749 Enhancement of redemption fine and penalty was held unjustified where confiscation had already been accepted and the dispute was confined to quantum. The record showed no basis for treating the importer as a habitual offender, because that status requires repeated past instances of the same offence and punishment on more than one occasion, not a single prior incident. No other ground supported increasing the amounts beyond the original levy, so the fine and penalty were correctly restricted to Rs. 2 lakhs and Rs. 20,000 respectively. Case-Laws Customs Wed, 14 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153749