https://www.taxtmi.com/caselaws?id=51777 The Tribunal upheld the fines and penalties imposed by the Commissioner of Customs on confiscated rough marble blocks, stating they were within a reasonable range and did not require enhancement. It emphasized the adjudicating officer's discretion in setting fines and penalties, cautioning against interference by appellate authorities unless penalties are grossly disproportionate or based on errors of fact or principle. The Tribunal rejected appeals from the Revenue seeking higher fines and penalties for repeated offenses, emphasizing the necessity of strict proof for such claims. Additionally, it accepted the Commissioner's determinations on market value and incidental charges, dismissing objections raised by the Revenue. en-us Tue, 22 Oct 2002 00:00:00 +0530 Tue, 28 Sep 2010 11:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51777 The Tribunal upheld the fines and penalties imposed by the Commissioner of Customs on confiscated rough marble blocks, stating they were within a reasonable range and did not require enhancement. It emphasized the adjudicating officer's discretion in setting fines and penalties, cautioning against interference by appellate authorities unless penalties are grossly disproportionate or based on errors of fact or principle. The Tribunal rejected appeals from the Revenue seeking higher fines and penalties for repeated offenses, emphasizing the necessity of strict proof for such claims. Additionally, it accepted the Commissioner's determinations on market value and incidental charges, dismissing objections raised by the Revenue. Case-Laws Customs Tue, 22 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51777