1998 (9) TMI 564 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the charge of misdeclaration for importing polymer fittings with brass tips instead of brass fittings under an advance license for footwear. The Commissioner (Appeals) reduced the fine and penalty, which was appealed against. The Tribunal found that the goods were correctly reclassified as plastic articles, leading to confiscation under the Customs Act. However, the Tribunal remitted the fine but upheld the penalty amount.