https://www.taxtmi.com/caselaws?id=237666 The Tribunal upheld the confiscation of goods due to the absence of a Wireless Protocol Certificate (WPC) license for importation, as required by the Customs Act, 1962. A redemption fine of Rs.15 lakhs and penalties were imposed on the importer and Customs House Agent (CHA). Despite partial payment of customs duty, penalties were maintained due to license non-compliance. The CHA was found negligent but had penalties reduced to Rs.50,000. The Tribunal allowed adjustment of deposited customs duty against fines and penalties, emphasizing compliance with licensing requirements for restricted goods under the Customs Act. en-us Thu, 19 Sep 2013 00:00:00 +0530 Mon, 28 Apr 2014 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237666 The Tribunal upheld the confiscation of goods due to the absence of a Wireless Protocol Certificate (WPC) license for importation, as required by the Customs Act, 1962. A redemption fine of Rs.15 lakhs and penalties were imposed on the importer and Customs House Agent (CHA). Despite partial payment of customs duty, penalties were maintained due to license non-compliance. The CHA was found negligent but had penalties reduced to Rs.50,000. The Tribunal allowed adjustment of deposited customs duty against fines and penalties, emphasizing compliance with licensing requirements for restricted goods under the Customs Act. Case-Laws Customs Thu, 19 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237666