1998 (1) TMI 274 - AT - Customs

Summary

The appellate tribunal allowed the early hearing of the case. The appellant exported goods under DEEC scheme but used a higher percentage of polyester filament yarn than declared. Confiscation of goods was ordered with a fine and penalty imposed. The appellant did not contest the order on merits but sought leniency in fines and penalties, referencing a precedent. The tribunal reduced the fine and penalty amounts.