https://www.taxtmi.com/caselaws?id=52557 Imports made under an accepted OGL practice could not attract personal penalties when the adverse DGFT clarification and Revenue's contrary interpretation arose only after the consignments were imported. On those facts, deliberate contravention was not made out, so the personal penalties were set aside. Confiscation was left undisturbed, but the redemption fine was reduced because confiscability stemmed from a later change in policy interpretation and the original fine was considered excessive. en-us Wed, 03 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 15:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52557 Imports made under an accepted OGL practice could not attract personal penalties when the adverse DGFT clarification and Revenue's contrary interpretation arose only after the consignments were imported. On those facts, deliberate contravention was not made out, so the personal penalties were set aside. Confiscation was left undisturbed, but the redemption fine was reduced because confiscability stemmed from a later change in policy interpretation and the original fine was considered excessive. Case-Laws Customs Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52557