https://www.taxtmi.com/caselaws?id=159834 Goods classified under Schedule IV required a permit for importation into West Bengal; seizure of the consignment was therefore upheld as valid because import without the requisite permit was unlawful. The earlier unobjected imports did not invalidate the seizure once the classification issue had already been settled. On penalty, the assessee's bona fide misconception and the first-time nature of the violation were relevant to quantum, even though ignorance of law did not excuse the contravention. The maximum penalty was found harsh and was reduced, with the levy fixed at Rs. 30,000 on equitable considerations. en-us Wed, 26 Nov 1997 00:00:00 +0530 Mon, 02 Dec 2013 16:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159834 Goods classified under Schedule IV required a permit for importation into West Bengal; seizure of the consignment was therefore upheld as valid because import without the requisite permit was unlawful. The earlier unobjected imports did not invalidate the seizure once the classification issue had already been settled. On penalty, the assessee's bona fide misconception and the first-time nature of the violation were relevant to quantum, even though ignorance of law did not excuse the contravention. The maximum penalty was found harsh and was reduced, with the levy fixed at Rs. 30,000 on equitable considerations. Case-Laws VAT and Sales Tax Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159834