https://www.taxtmi.com/caselaws?id=52102 Unauthorised import of old medical equipment without an import licence was not disputed, but the importer was a charitable hospital and the goods were intended for medical service and healthcare improvement rather than commercial gain. On that factual basis, a lenient view was taken in relation to confiscatory consequences and monetary sanctions. The redemption fine was reduced to Rs. 5,000 and the penalty was set aside, reflecting that charitable end use may justify reduction or waiver of penalties where illicit import is otherwise established. en-us Wed, 01 Oct 2003 00:00:00 +0530 Fri, 01 Oct 2010 12:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52102 Unauthorised import of old medical equipment without an import licence was not disputed, but the importer was a charitable hospital and the goods were intended for medical service and healthcare improvement rather than commercial gain. On that factual basis, a lenient view was taken in relation to confiscatory consequences and monetary sanctions. The redemption fine was reduced to Rs. 5,000 and the penalty was set aside, reflecting that charitable end use may justify reduction or waiver of penalties where illicit import is otherwise established. Case-Laws Customs Wed, 01 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52102