https://www.taxtmi.com/caselaws?id=170665 The court upheld the Commissioner's decision to reduce redemption fine and penalty, rejecting the revenue's appeals. The goods, old and incomplete photocopiers, were correctly declared as per the bill of entry. The court found no mis-declaration and deemed the fines and penalties excessive. There was no evidence of undervaluation by the appellant. The Commissioner's order was deemed legal and proper, with no justification to interfere. Consequently, the appeals were dismissed, affirming the reduction in fines and penalties. en-us Fri, 01 Jun 2007 00:00:00 +0530 Mon, 08 Jun 2015 16:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170665 The court upheld the Commissioner's decision to reduce redemption fine and penalty, rejecting the revenue's appeals. The goods, old and incomplete photocopiers, were correctly declared as per the bill of entry. The court found no mis-declaration and deemed the fines and penalties excessive. There was no evidence of undervaluation by the appellant. The Commissioner's order was deemed legal and proper, with no justification to interfere. Consequently, the appeals were dismissed, affirming the reduction in fines and penalties. Case-Laws Customs Fri, 01 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170665