2001 (10) TMI 231 - AT - Customs

Summary

Umang Computers imported mouse pads and claimed classification under Heading 8473.30, but the Department classified them under Heading 40.16. The goods required a license for import, which was not obtained. The Tribunal accepted the Department's classification and imposed a fine of Rs. 20,000, but waived the penalty due to the importer's genuine belief that the goods were computer accessories.