1997 (12) TMI 425 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi upheld a penalty of Rs. 1,00,000 imposed on the appellant for not using certain materials in the export goods as required by the DEC. The appellant's request for waiver of pre-deposit was denied, and they were directed to deposit Rs. 25,000 within two months. (Case citation: 1997 (12) TMI 425 - CEGAT, NEW DELHI)