2001 (1) TMI 396 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the appellant represented by Shri S.N. Kantawala, Advocate. The Commissioner's order for fine adjustment and penalty imposition was set aside as the exported goods were not prohibited, and clauses (d) and (i) of Section 113 of the Act were not applicable. The confiscation of goods and penalty on the appellant were not upheld. (Case citation: 2001 (1) TMI 396 - CEGAT, Mumbai)