2003 (1) TMI 594 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeals in part, reducing the redemption fine to rupee one per kilogram. Importers agreed to pay duty on goods as garments for speedy clearance, but part of the consignments were rags. Confiscation under clause (d) of Section 111 not justified as import licences were for garments. Confiscation under clause (m) upheld.