1996 (2) TMI 220 - AT - Customs

Summary

The appeal was against the confiscation of two consignments of Wet Dates under Section 111(d) of Customs Act, 1962 with Redemption Fine of Rs. 1,20,000/- and penalties imposed. The Deputy Collector held it was manipulation, but the records supported the appellant's case of intervening due to deterioration in quality and demurrage charges. The appeal was allowed, and the impugned orders were set aside.