1997 (12) TMI 372 - AT - Central Excise

Summary

The judgment dealt with the misdeclaration of imported goods and upheld the confiscation of goods due to misclassification. The appellants claimed classification under a different heading than what was indicated on the invoice. The Tribunal reduced the fine from Rs. 20 lakhs to Rs. 15 lakhs considering the importers were actual users. The appeal was ultimately rejected.