2003 (7) TMI 188 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai overturned the penalty imposed on importers for importing star aniseed without the required license, as the goods were not available for confiscation. The penalty of Rs. 6,35,000 under Section 112(a) of the Customs Act, 1962 was deemed unsustainable based on a previous tribunal decision. The appeal was allowed, and the penalty was set aside.