https://www.taxtmi.com/caselaws?id=388657 Used imported multifunction printers were treated as restricted goods imported in breach of policy conditions, not as expressly prohibited goods merely because they were used. Confiscation could therefore stand, but absolute denial of redemption was not justified, and release on payment of redemption fine was directed. The importer's penalty was moderated in line with earlier similar matters and the extent of violation, while the managing director's separate penalty under the Customs Act, 1962 was maintained. The decision applies a proportionate approach to redemption and penalties in import policy violations. en-us Tue, 19 Nov 2019 00:00:00 +0530 Thu, 07 Nov 2024 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388657 Used imported multifunction printers were treated as restricted goods imported in breach of policy conditions, not as expressly prohibited goods merely because they were used. Confiscation could therefore stand, but absolute denial of redemption was not justified, and release on payment of redemption fine was directed. The importer's penalty was moderated in line with earlier similar matters and the extent of violation, while the managing director's separate penalty under the Customs Act, 1962 was maintained. The decision applies a proportionate approach to redemption and penalties in import policy violations. Case-Laws Customs Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388657