https://www.taxtmi.com/caselaws?id=419916 The appellate tribunal partially allowed the appeal filed by a miller challenging the fine and penalty imposed by the adjudicating authority for importing 'Canada Whole Green Peas' under a specific tariff heading with exemption claim. The tribunal reduced the redemption fine to Rs. 2.5 lakhs and the penalty to Rs. 1 lakh, citing excessive penalties for the violation of quantitative restrictions. The tribunal's decision modified the fines, providing relief to the appellant in the penalty imposition. en-us Tue, 22 Mar 2022 00:00:00 +0530 Wed, 23 Mar 2022 08:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419916 The appellate tribunal partially allowed the appeal filed by a miller challenging the fine and penalty imposed by the adjudicating authority for importing 'Canada Whole Green Peas' under a specific tariff heading with exemption claim. The tribunal reduced the redemption fine to Rs. 2.5 lakhs and the penalty to Rs. 1 lakh, citing excessive penalties for the violation of quantitative restrictions. The tribunal's decision modified the fines, providing relief to the appellant in the penalty imposition. Case-Laws Customs Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419916