2000 (11) TMI 361 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled on a case involving the importation of machinery by M.M. Patel under certain conditions. The machines were later sold in violation of post-importation conditions. The machines were confiscated but allowed redemption on payment of fines. Two machines were purchased by appellants who appealed for a reduction in the redemption fine. The Tribunal reduced the fine from Rs. 1 lakh to Rs. 50,000 due to the machines being of inferior quality.