1998 (8) TMI 264 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, setting aside the confiscation of 60 M. Tons of Citric Acid Monohydrate valued at Rs. 17,98,107/- under Sections 111 (d) and 111 (m) of the Customs Act. The appellant was given an option to redeem the goods on payment of a fine of Rs. 5 lakhs for re-exporting. The penalty of Rs. 3 lakhs imposed under Section 112 of the Customs Act was also set aside. The tribunal found that the imported citric acid was not meant for medical use, thus falling outside the purview of the Drugs and Cosmetics Act. The appeal was allowed with consequential relief.