2001 (12) TMI 780 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ordered the applicant to pay a penalty of Rs. 10,000 for importing medical equipment without complying with Notification 64/88. The Commissioner found that the equipment was liable for confiscation under Section 111 of the Act due to non-compliance with duty payment requirements. The Tribunal dismissed the stay application and directed the penalty payment within a month. Compliance was to be done by January 3, 2002.