2001 (9) TMI 344 - AT - Customs

Summary

The appeal was dismissed by the Appellate Tribunal CEGAT, Mumbai. The appellant imported clover seeds misdeclared as amaranthus seeds, leading to confiscation of goods valued at Rs. 1.02 crore and a fine of Rs. 60 lakhs. Penalty of Rs. 9 lakhs was also imposed. The appellant's request for reduction in fine and penalty was denied due to deliberate attempt to defraud the department. Extenuating circumstances were not found. The appeal was dismissed without leniency.