https://www.taxtmi.com/caselaws?id=166028 Customs penalty may be reduced where it is disproportionate to the offender's actual role and surrounding hardship. In assessing personal penalty, the adjudicating forum should consider the nature and extent of participation, the offender's age and personal circumstances, and the practical ability to recover the penalty, while still recognising the seriousness of smuggling-related economic offences. Applying that individualized approach, the Tribunal found the appellant's lesser role, indigent status, imprisonment already undergone, and existing criminal fine relevant to mitigation, and reduced the personal penalty from Rs. 25,000 to Rs. 1,000. en-us Mon, 31 Jan 1983 00:00:00 +0530 Sat, 23 Aug 2014 11:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166028 Customs penalty may be reduced where it is disproportionate to the offender's actual role and surrounding hardship. In assessing personal penalty, the adjudicating forum should consider the nature and extent of participation, the offender's age and personal circumstances, and the practical ability to recover the penalty, while still recognising the seriousness of smuggling-related economic offences. Applying that individualized approach, the Tribunal found the appellant's lesser role, indigent status, imprisonment already undergone, and existing criminal fine relevant to mitigation, and reduced the personal penalty from Rs. 25,000 to Rs. 1,000. Case-Laws Customs Mon, 31 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166028