https://www.taxtmi.com/caselaws?id=286420 The Tribunal allowed the appeal, directing the refund of the excess penalty of Rs. 1,00,000 to the appellant due to the reduction in penalty amount. It clarified the distinction between fine and penalty, ensuring the appellant was not unfairly disadvantaged by clerical errors. en-us Thu, 09 May 2019 00:00:00 +0530 Tue, 25 Feb 2020 17:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286420 The Tribunal allowed the appeal, directing the refund of the excess penalty of Rs. 1,00,000 to the appellant due to the reduction in penalty amount. It clarified the distinction between fine and penalty, ensuring the appellant was not unfairly disadvantaged by clerical errors. Case-Laws Customs Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286420