https://www.taxtmi.com/caselaws?id=385066 The Tribunal allowed the condonation of a 97-day delay in filing the appeal. The confiscation of imported goods and enhancement of their value were upheld, but the redemption fine and personal penalty were reduced. The Revenue's challenge to the reduction was dismissed, as the Tribunal found the precedent of a 10% redemption fine and 5% penalty appropriate for import violations, rejecting the Revenue's appeal. en-us Thu, 20 Jun 2019 00:00:00 +0530 Tue, 27 Aug 2019 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385066 The Tribunal allowed the condonation of a 97-day delay in filing the appeal. The confiscation of imported goods and enhancement of their value were upheld, but the redemption fine and personal penalty were reduced. The Revenue's challenge to the reduction was dismissed, as the Tribunal found the precedent of a 10% redemption fine and 5% penalty appropriate for import violations, rejecting the Revenue's appeal. Case-Laws Customs Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385066