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2017 (3) TMI 702 - AT - CustomsConfiscation - redemption fine - penalty - confiscation on the ground that at the time of import, the foreign manufacturer of the energy saving lamps imported by the appellant was not registered - Held that: - the appellant had tried to obtain the registration much before the actual imports and in these circumstances, imposition of heavy redemption fine and penalty is not justified - the redemption fine is reduced from ₹ 20 lakhs to ₹ 2.00 lakhs and penalty is reduced from ₹ 7.8 lakhs to ₹ 1.00 lakh - appeal disposed off - decided partly in favor of appellant.
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