https://www.taxtmi.com/caselaws?id=248880 Undervaluation and import of restricted used second-hand photocopier machines justified imposition of both redemption fine and penalty, with the importer's repeated prior imports treated as an aggravating factor. On that basis, the redemption fine was maintained and not reduced. Considering the overall facts and circumstances, however, the penalty was moderated and reduced to Rs. 2,50,000. The decision reflects that habitual non-compliance in restricted imports may support sustaining redemption fine, while penalty can still be adjusted downward where the broader facts warrant partial relief. en-us Thu, 27 Mar 2014 00:00:00 +0530 Fri, 27 Jun 2014 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248880 Undervaluation and import of restricted used second-hand photocopier machines justified imposition of both redemption fine and penalty, with the importer's repeated prior imports treated as an aggravating factor. On that basis, the redemption fine was maintained and not reduced. Considering the overall facts and circumstances, however, the penalty was moderated and reduced to Rs. 2,50,000. The decision reflects that habitual non-compliance in restricted imports may support sustaining redemption fine, while penalty can still be adjusted downward where the broader facts warrant partial relief. Case-Laws Customs Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248880