https://www.taxtmi.com/caselaws?id=780484 Redemption fine in customs matters must be proportionate and reflect bona fide conduct, the surrounding circumstances, and any extenuating factors; on those facts, the fine was reduced as excessive. Penalty under section 114A of the Customs Act cannot be sustained unless duty is determined in the manner contemplated by section 28 and the statutory preconditions, including culpable conduct such as wilful suppression or fraudulent mis-declaration, are established; in the absence of those elements, the penalty was set aside. The confiscation and duty-related findings were left undisturbed, but the monetary consequences were modified to grant partial relief to the importer. en-us Tue, 14 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780484 Redemption fine in customs matters must be proportionate and reflect bona fide conduct, the surrounding circumstances, and any extenuating factors; on those facts, the fine was reduced as excessive. Penalty under section 114A of the Customs Act cannot be sustained unless duty is determined in the manner contemplated by section 28 and the statutory preconditions, including culpable conduct such as wilful suppression or fraudulent mis-declaration, are established; in the absence of those elements, the penalty was set aside. The confiscation and duty-related findings were left undisturbed, but the monetary consequences were modified to grant partial relief to the importer. Case-Laws Customs Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780484