https://www.taxtmi.com/caselaws?id=783544 Imports of old and used digital multifunctioning devices were treated as liable to confiscation for breach of the Foreign Trade Policy and the Customs Act, and the Tribunal held that redemption fine must be proportionate, justified on the facts, and aimed at neutralising any profit from the contravention. Applying that approach and considering consistency with past cases, it reduced the redemption fine to about 10% of the goods' value. The duty demand and penalty were sustained. en-us Wed, 17 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783544 Imports of old and used digital multifunctioning devices were treated as liable to confiscation for breach of the Foreign Trade Policy and the Customs Act, and the Tribunal held that redemption fine must be proportionate, justified on the facts, and aimed at neutralising any profit from the contravention. Applying that approach and considering consistency with past cases, it reduced the redemption fine to about 10% of the goods' value. The duty demand and penalty were sustained. Case-Laws Customs Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783544