2005 (7) TMI 458 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that Bituminous waterproofing membrane in rolls form requires a Special Import Licence for clearance. Goods were confiscated under Section 111(d) of the Customs Act, 1962 with a penalty of Rs. 20,000 imposed. The Tribunal upheld the confiscation and penalty, stating that the goods were in rolls and fell under Customs Tariff Heading 6807.10. The appeal by the Revenue was allowed.