2001 (10) TMI 962 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed an application seeking reference to the High Court regarding a penalty imposed on an importer for mutilating imported rags. The Tribunal held that the adequacy of penalty is not a substantial question of law, and past history of the offender is not relevant in penalty adjudication. The application was dismissed for lacking prima facie merit.