https://www.taxtmi.com/caselaws?id=404794 Redemption fine is not leviable where imported goods are not cleared for home consumption and are directed to be re-exported, because the importer derives no domestic sale benefit. The Tribunal also held that penalty under Section 112(a) of the Customs Act should be proportionate to the facts, including the absence of commercial gain and the financial burden of demurrage, detention and freight in re-export situations. On that basis, the redemption fine was deleted and the penalty was further reduced. en-us Tue, 02 Mar 2021 00:00:00 +0530 Tue, 29 Oct 2024 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404794 Redemption fine is not leviable where imported goods are not cleared for home consumption and are directed to be re-exported, because the importer derives no domestic sale benefit. The Tribunal also held that penalty under Section 112(a) of the Customs Act should be proportionate to the facts, including the absence of commercial gain and the financial burden of demurrage, detention and freight in re-export situations. On that basis, the redemption fine was deleted and the penalty was further reduced. Case-Laws Customs Tue, 02 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404794