2003 (1) TMI 566 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the decision that plastic parts imported for packaging "Surf Excel" were consumer goods, subject to import restrictions. The appellants had split the consignment to circumvent restrictions. The Commissioner's detailed order was upheld, imposing a reduced penalty of Rs. 1 lakh instead of Rs. 5 lakhs due to the goods being used for packing purposes.