https://www.taxtmi.com/caselaws?id=170193 The court allowed the condonation of delay in filing the appeal under Section 130 of the Customs Act, 1962, based on reasons provided by the appellant. The Revenue's appeal against the confiscation of goods and imposition of penalties was dismissed. The court upheld the decision of the Commissioner (Appeals) to reduce the redemption fine and personal penalty, citing Section 125 of the Act allowing fines up to the market price of confiscated goods. The appeal was dismissed, affirming the Commissioner (Appeals) decision on confiscation and penalties. en-us Fri, 16 Sep 2011 00:00:00 +0530 Tue, 19 May 2015 17:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170193 The court allowed the condonation of delay in filing the appeal under Section 130 of the Customs Act, 1962, based on reasons provided by the appellant. The Revenue's appeal against the confiscation of goods and imposition of penalties was dismissed. The court upheld the decision of the Commissioner (Appeals) to reduce the redemption fine and personal penalty, citing Section 125 of the Act allowing fines up to the market price of confiscated goods. The appeal was dismissed, affirming the Commissioner (Appeals) decision on confiscation and penalties. Case-Laws Customs Fri, 16 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170193