https://www.taxtmi.com/circulars?id=552 A penalty for improper importation may be imposed independently of confiscation and re export or redemption arrangements: the authority to levy a penalty operates separately from the authority to confiscate goods and offer payment in lieu of confiscation, so that a redemption fine under the confiscation regime does not preclude or exhaust the separate imposition of a statutory penalty. en-us Tue, 16 Sep 2003 00:00:00 +0530 Wed, 24 Sep 2008 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=552 A penalty for improper importation may be imposed independently of confiscation and re export or redemption arrangements: the authority to levy a penalty operates separately from the authority to confiscate goods and offer payment in lieu of confiscation, so that a redemption fine under the confiscation regime does not preclude or exhaust the separate imposition of a statutory penalty. Circulars Central Excise Tue, 16 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=552