https://www.taxtmi.com/caselaws?id=352131 The Tribunal upheld the confiscation of goods containing municipal waste under sections 111(d) and 111(m) of the Customs Act, 1962. The redemption fine imposed was deemed proportionate. Penalties under section 112(a) were reviewed, with the penalty on the main appellant reduced to Rs. 1,00,000. Personal penalties on individuals associated with the company were set aside as unwarranted. The denial of duty exemption claimed by the importer was not specifically addressed. The decision provided a detailed analysis of the case, legal provisions, and past judgments, resulting in the upheld confiscation and adjusted penalties. en-us Wed, 15 Nov 2017 00:00:00 +0530 Wed, 13 Dec 2017 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352131 The Tribunal upheld the confiscation of goods containing municipal waste under sections 111(d) and 111(m) of the Customs Act, 1962. The redemption fine imposed was deemed proportionate. Penalties under section 112(a) were reviewed, with the penalty on the main appellant reduced to Rs. 1,00,000. Personal penalties on individuals associated with the company were set aside as unwarranted. The denial of duty exemption claimed by the importer was not specifically addressed. The decision provided a detailed analysis of the case, legal provisions, and past judgments, resulting in the upheld confiscation and adjusted penalties. Case-Laws Customs Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352131