2003 (1) TMI 626 - AT - Customs

Summary

The appellate tribunal upheld the decision to confiscate personal computers imported without a valid license, imposing a fine of Rs. 4 lakhs and penalty of Rs. 2 lakhs under Section 112(a) of the Customs Act. The importers failed to prove the computers were not consumer goods, which required a specific import license. The appeal was rejected.