2000 (5) TMI 824 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata upheld the decision to allow the redemption of confiscated Photochromatic Optical Lenses for a fine of Rs. 2,000, rejecting the Revenue's appeal to increase the redemption amount. The Tribunal found no evidence of unauthorized import and noted the respondent's explanation for transporting the goods. The Tribunal concluded that the redemption fine had already been paid and there was no justification to increase it.