1999 (5) TMI 272 - AT - Customs

Summary

The appeal involved the import of battery chargers for cellular phones under Customs Tariff Heading 8504.50 and Exim Policy 1992-97. The goods were found to be consumer goods and confiscated. The penalty imposed was set aside, but the redemption fine was reduced. The appellants claimed the goods were allowed under the Exim Policy, but the tribunal upheld the confiscation as the goods were considered charger for cellular phones, not conventional battery chargers. The appeal was dismissed.