https://www.taxtmi.com/caselaws?id=30324 Confiscation of re-imported rice infested with insects was upheld because the goods brought back into India were found contaminated, and the earlier certification that they had been free from insects did not alter that material fact. The Court also accepted the customs penalty as modest in relation to the assessable value and treated the redemption fine, at about ten per cent of that value, as not excessive. On that basis, no perversity or illegality was shown in the tribunal's order, and interference with the confiscation, penalty, and redemption fine was declined. en-us Wed, 19 Mar 2008 00:00:00 +0530 Fri, 22 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30324 Confiscation of re-imported rice infested with insects was upheld because the goods brought back into India were found contaminated, and the earlier certification that they had been free from insects did not alter that material fact. The Court also accepted the customs penalty as modest in relation to the assessable value and treated the redemption fine, at about ten per cent of that value, as not excessive. On that basis, no perversity or illegality was shown in the tribunal's order, and interference with the confiscation, penalty, and redemption fine was declined. Case-Laws Customs Wed, 19 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30324