https://www.taxtmi.com/caselaws?id=217216 Repeated imports of restricted goods without valid import licences warranted deterrent confiscation consequences, and the reduction of redemption fine and penalty by the lower appellate authority was not justified. CESTAT treated the multifunction machines as goods covered by the import restriction applicable to photocopiers and noted that confiscation had already been upheld. It held that the original authority's fines in the 20% to 30% range and penalties in the 5% to 25% range were neither arbitrary nor unreasonable in view of repeated unauthorised imports. The lower appellate authority's interference was therefore set aside and the original fines and penalties were restored. en-us Fri, 02 Mar 2012 00:00:00 +0530 Fri, 05 Oct 2012 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217216 Repeated imports of restricted goods without valid import licences warranted deterrent confiscation consequences, and the reduction of redemption fine and penalty by the lower appellate authority was not justified. CESTAT treated the multifunction machines as goods covered by the import restriction applicable to photocopiers and noted that confiscation had already been upheld. It held that the original authority's fines in the 20% to 30% range and penalties in the 5% to 25% range were neither arbitrary nor unreasonable in view of repeated unauthorised imports. The lower appellate authority's interference was therefore set aside and the original fines and penalties were restored. Case-Laws Customs Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217216