https://www.taxtmi.com/caselaws?id=1190 The Tribunal upheld penalties on an EOU for importing raw materials without paying customs duty, reducing it to 50% of duty liability. Confiscated goods were to be redeemed with a fine, penalties imposed on employees and purchasers were upheld. The tempo's confiscation was final as the owner did not appeal. Employees and consignee appeals were allowed as they were not individually responsible or aware of duty evasion. The consignee was not penalized for non-duty paid goods. Appellant's penalty was reduced, employees and consignee appeals allowed, and the tempo's ownership issue clarified. en-us Wed, 15 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1190 The Tribunal upheld penalties on an EOU for importing raw materials without paying customs duty, reducing it to 50% of duty liability. Confiscated goods were to be redeemed with a fine, penalties imposed on employees and purchasers were upheld. The tempo's confiscation was final as the owner did not appeal. Employees and consignee appeals were allowed as they were not individually responsible or aware of duty evasion. The consignee was not penalized for non-duty paid goods. Appellant's penalty was reduced, employees and consignee appeals allowed, and the tempo's ownership issue clarified. Case-Laws Customs Wed, 15 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1190