https://www.taxtmi.com/caselaws?id=3667 The Tribunal upheld the Commissioner (Appeals)' decision in a customs case, ruling that duty demand under Section 28 of the Customs Act was not applicable to the respondent as they were not the importer but had illicitly procured goods. The penalty imposed under Section 114A was reduced to Rs. 50,000 from Rs. 68,097 due to the respondent's non-importer status. Goods valued at Rs. 96,200 were confiscated but allowed for release upon payment of a redemption fine of Rs. 20,000. The Tribunal affirmed the reduction of penalty and upheld the confiscation, emphasizing the respondent's unauthorized procurement of foreign goods. en-us Wed, 21 Nov 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3667 The Tribunal upheld the Commissioner (Appeals)' decision in a customs case, ruling that duty demand under Section 28 of the Customs Act was not applicable to the respondent as they were not the importer but had illicitly procured goods. The penalty imposed under Section 114A was reduced to Rs. 50,000 from Rs. 68,097 due to the respondent's non-importer status. Goods valued at Rs. 96,200 were confiscated but allowed for release upon payment of a redemption fine of Rs. 20,000. The Tribunal affirmed the reduction of penalty and upheld the confiscation, emphasizing the respondent's unauthorized procurement of foreign goods. Case-Laws Customs Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3667