https://www.taxtmi.com/caselaws?id=53807 Confiscation of undeclared foreign currency was not in dispute, but the appellate authority examined whether the redemption fine and penalty were proportionate to the proven conduct. The noticee had failed to disclose the currency to customs and gave an untruthful initial response, so the omission was treated as wilful rather than a mere technical lapse. Even so, the surrounding circumstances justified appellate moderation, and the original monetary consequences were reduced because proportionality must guide the fixation of fine and penalty where confiscation is sustained. en-us Mon, 03 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53807 Confiscation of undeclared foreign currency was not in dispute, but the appellate authority examined whether the redemption fine and penalty were proportionate to the proven conduct. The noticee had failed to disclose the currency to customs and gave an untruthful initial response, so the omission was treated as wilful rather than a mere technical lapse. Even so, the surrounding circumstances justified appellate moderation, and the original monetary consequences were reduced because proportionality must guide the fixation of fine and penalty where confiscation is sustained. Case-Laws Customs Mon, 03 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53807