2002 (7) TMI 374 - AT - Customs

Summary

The Appellate Tribunal CEGAT in New Delhi upheld the rejection of refund claims by the Deputy Commissioner of Customs for redemption fine and penalty paid by the appellants for unauthorized imports of Metal Bezels and Metal Strips. The Tribunal ruled that since the appellants did not appeal against the original orders imposing fines and penalties, they cannot seek refunds. The appeals were dismissed.