https://www.taxtmi.com/caselaws?id=170256 Imported medical equipment intended for actual use in heart surgery, with no intention to violate import policy, justified a reduced redemption fine because the market-price basis for a higher fine was absent. Penalty on the importer was also unsustainable because the equipment had been supplied free of cost and there was no deliberate act or omission or other culpable conduct. The order upholding reduction of redemption fine and deletion of penalty was sustained in full. en-us Wed, 27 Oct 2010 00:00:00 +0530 Thu, 21 May 2015 11:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170256 Imported medical equipment intended for actual use in heart surgery, with no intention to violate import policy, justified a reduced redemption fine because the market-price basis for a higher fine was absent. Penalty on the importer was also unsustainable because the equipment had been supplied free of cost and there was no deliberate act or omission or other culpable conduct. The order upholding reduction of redemption fine and deletion of penalty was sustained in full. Case-Laws Customs Wed, 27 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170256