1991 (9) TMI 226 - AT - Customs

Summary

The appeal was against an Order-in-Appeal by the Collector of Customs confiscating zip fasteners seized from the appellant's business premises. The Collector upheld the confiscation but released nail-cutters and playing cards. The appellant argued they acquired the zip fasteners on approval basis, but the bills produced were dated after the seizure, so confiscation was upheld. The penalty was remitted due to lack of evidence of habitual dealing in smuggled goods.