https://www.taxtmi.com/caselaws?id=217716 Where confiscation is upheld for breach of import licensing conditions, any further reduction of redemption fine or penalty must rest on recorded reasons and discernible mitigating circumstances such as hardship, good faith, or other exceptional features. An unexplained reduction, especially where the adjudicating authority's figures bear a rational relation to the value of the goods and duty involved, is arbitrary and legally unsustainable. The Delhi High Court therefore restored the adjudicating authority's order and held the reduction of redemption fine and penalty to be an error of law. en-us Thu, 11 Oct 2012 00:00:00 +0530 Sat, 11 May 2013 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217716 Where confiscation is upheld for breach of import licensing conditions, any further reduction of redemption fine or penalty must rest on recorded reasons and discernible mitigating circumstances such as hardship, good faith, or other exceptional features. An unexplained reduction, especially where the adjudicating authority's figures bear a rational relation to the value of the goods and duty involved, is arbitrary and legally unsustainable. The Delhi High Court therefore restored the adjudicating authority's order and held the reduction of redemption fine and penalty to be an error of law. Case-Laws Customs Thu, 11 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217716