2000 (5) TMI 893 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata reduced the redemption fine from Rs. 1.0 lac to Rs. 50,000 for an importer who mistakenly received metal frame goggles instead of plastic ones. The tribunal found no wilful misdeclaration and upheld a nominal personal penalty of Rs. 5,000. The appeal was disposed of with these terms.