1997 (10) TMI 211 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the order of the Addl. Commissioner of Customs for confiscation of undeclared excess goods in an imported consignment of copper tubes. The appellants failed to prove unawareness of the excess shipment, leading to a fine of Rs. 30,000 and penalty of Rs. 35,000. The appeal was rejected. (Case: 1997 (10) TMI 211 - CEGAT, Mumbai)