https://www.taxtmi.com/caselaws?id=401808 The court allowed the redemption of the imported goods, Canadian Green Peas, which were restricted but not prohibited, on payment of a fine of Rs. 12,00,000 in addition to the penalty of Rs. 4,00,000 imposed by the Commissioner of Customs, Cochin. The court emphasized the distinction between prohibited and restricted goods under the Customs Act, noting that restricted goods could be redeemed on payment of a fine. Citing judicial precedents, the court held that treating importers differently based on the port of entry would be unjust. en-us Wed, 16 Dec 2020 00:00:00 +0530 Fri, 28 May 2021 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401808 The court allowed the redemption of the imported goods, Canadian Green Peas, which were restricted but not prohibited, on payment of a fine of Rs. 12,00,000 in addition to the penalty of Rs. 4,00,000 imposed by the Commissioner of Customs, Cochin. The court emphasized the distinction between prohibited and restricted goods under the Customs Act, noting that restricted goods could be redeemed on payment of a fine. Citing judicial precedents, the court held that treating importers differently based on the port of entry would be unjust. Case-Laws Customs Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401808