1995 (9) TMI 133 - AT - Customs

Summary

The appeal was against the order of the Additional Collector of Customs, Bombay, who ordered the confiscation of a consignment declared as wool waste but found to contain synthetic waste. The advocate argued that the declaration was based on supplier information indicating at least 70% wool content. The Departmental Representative argued that only one-fifth of the consignment was wool. The examination report confirmed the presence of synthetic waste in most bales. The tribunal set aside the confiscation of the ten bales containing wool, reduced the redemption fine to Rs. 45,000, and set aside the penalty imposed on the appellant.