2000 (8) TMI 422 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal against the order of confiscation and penalty imposed on the importer for importing fabrics. The Tribunal found that the imported goods could be considered as lining material, and therefore, the confiscation and penalty were not sustainable. The appeal was allowed, and the penalty could not be imposed due to the death of the importer.