1999 (8) TMI 895 - AT - Customs

Summary

The appellant imported goods declared as brass scrap but found to be bar ends, not conforming to NARI specifications. Goods not considered scrap by department. Confiscation ordered with fine and penalty imposed. Advocate argued genuine belief in goods as scrap. Tribunal reduced fine and penalty, considering different perceptions of scrap and NARI specifications. Penalty set aside, redemption fine reduced to Rs. 50,000 in each bill of entry. Appeal allowed in part.