2002 (2) TMI 816 - AT - Customs

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai involved appeals by Bhairav Printers and Ranjit Sanghvi regarding a penalty imposition. The appellant was deemed as one entity, leading to the appeal of Bhairav Printers being allowed. In the case of Ranjit Sanghvi, the penalty was reduced from Rs. 50,000 to Rs. 5,000 due to a violation of provisions under Section 112 of the Customs Act.