2007 (10) TMI 66 - AT - Customs

Seized goods released provisionally with the condition that same should be converted to permissible thickness Legal infirmity in the import has been removed is certified by the authority so confiscation, redemption fine are set aside

Summary

The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellants. The impugned goods were seized for not being of permissible thickness but were later converted as per Customs direction. The redemption fine of Rs. 1,00,000 on the goods was deemed unjustified. Confiscation and redemption fine were set aside, and the appeal was allowed.