2002 (1) TMI 906 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai remanded a case involving imported tin plate waste sheets and coils for de novo consideration due to lack of opportunity for the importers to be heard. The Commissioner, in the new proceedings, confiscated the goods with an enhanced fine and penalty based on limited expert examination. The Tribunal allowed re-export of the confiscated goods with a reduced fine of Rs. 30,000, setting aside the penalty orders.