2002 (4) TMI 346 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the import of zinc dross under the Export-Import Policy. The tribunal found that the importer did not meet the conditions specified in the DGFT clarification and upheld the confiscation of the goods. The penalty imposed under Section 112(a) of the Customs Act was reduced to Rs. 50,000.00. The appeal was disposed of accordingly.