https://www.taxtmi.com/caselaws?id=351764 Confiscation of imported used computer parts was upheld because the record showed the importer owned the goods, participated in the customs proceedings, and had written that the goods were brought for testing and would be re-exported after testing. On that basis, confiscation and penalty were treated as lawful. The redemption fine and penalty, however, were found excessive and reduced in quantum. en-us Tue, 19 Sep 2017 00:00:00 +0530 Fri, 01 Dec 2017 08:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351764 Confiscation of imported used computer parts was upheld because the record showed the importer owned the goods, participated in the customs proceedings, and had written that the goods were brought for testing and would be re-exported after testing. On that basis, confiscation and penalty were treated as lawful. The redemption fine and penalty, however, were found excessive and reduced in quantum. Case-Laws Customs Tue, 19 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351764