https://www.taxtmi.com/caselaws?id=441584 The Member (Judicial) directed the Revenue to release 128 units of used Multifunction machines upon payment of custom duty on the enhanced value, redemption fine of 10%, and penalty of 5% of the enhanced value. This decision came after the First Appellate Authority's order, which had initially called for absolute confiscation of the goods, was challenged. The Respondent's arguments, supported by legal precedents, led to the goods being allowed for redemption for home consumption based on the specified terms. en-us Wed, 09 Aug 2023 00:00:00 +0530 Thu, 10 Aug 2023 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441584 The Member (Judicial) directed the Revenue to release 128 units of used Multifunction machines upon payment of custom duty on the enhanced value, redemption fine of 10%, and penalty of 5% of the enhanced value. This decision came after the First Appellate Authority's order, which had initially called for absolute confiscation of the goods, was challenged. The Respondent's arguments, supported by legal precedents, led to the goods being allowed for redemption for home consumption based on the specified terms. Case-Laws Customs Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441584