1996 (4) TMI 444 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case where an appellant imported apricots and raisins with discrepancies in quantity. The Deputy Collector ordered confiscation of goods and imposed fines, which were later appealed. The Tribunal ruled in favor of the appellant, stating that there was no evidence of deliberate underinvoicing, thus setting aside the fine appropriation. The appeal was allowed. [1996 (4) TMI 444 - CEGAT, New Delhi]