https://www.taxtmi.com/caselaws?id=798398 Restricted import of second-hand goods, other than capital goods, requires authorisation under the Foreign Trade Policy. Their restricted status may make them liable to confiscation, but does not by itself justify absolute confiscation. Denial of redemption on payment of fine requires specific, reasoned exercise of discretion under the Customs Act; absent recorded reasons, redemption should remain available. Penalties for improper importation and penalties for false or incorrect declarations rest on distinct statutory bases. A penalty imposed under one provision cannot be enhanced or substituted under the other without the requisite legal basis. The original redemption option and penalty framework were restored. en-us Thu, 27 Aug 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798398 Restricted import of second-hand goods, other than capital goods, requires authorisation under the Foreign Trade Policy. Their restricted status may make them liable to confiscation, but does not by itself justify absolute confiscation. Denial of redemption on payment of fine requires specific, reasoned exercise of discretion under the Customs Act; absent recorded reasons, redemption should remain available. Penalties for improper importation and penalties for false or incorrect declarations rest on distinct statutory bases. A penalty imposed under one provision cannot be enhanced or substituted under the other without the requisite legal basis. The original redemption option and penalty framework were restored. Case-Laws Customs Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798398