https://www.taxtmi.com/caselaws?id=155486 Redemption fine for confiscated baggage goods was not required to be enhanced to 50% of value on the basis of an old Board instruction. The instruction was issued under the repealed Import Control Act, 1947, and its regulatory context had been superseded by later foreign trade legislation and orders. It was therefore treated as no longer relevant to the dispute. The reference in that instruction to basic articles also did not justify a mandatory enhancement on the facts. The redemption fine already imposed was upheld, and the request for enhancement was rejected. en-us Mon, 26 Oct 2009 00:00:00 +0530 Wed, 04 Sep 2013 17:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155486 Redemption fine for confiscated baggage goods was not required to be enhanced to 50% of value on the basis of an old Board instruction. The instruction was issued under the repealed Import Control Act, 1947, and its regulatory context had been superseded by later foreign trade legislation and orders. It was therefore treated as no longer relevant to the dispute. The reference in that instruction to basic articles also did not justify a mandatory enhancement on the facts. The redemption fine already imposed was upheld, and the request for enhancement was rejected. Case-Laws Customs Mon, 26 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155486