2008 (1) TMI 662

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..... i A.K. Saxena, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. We have heard both the sides on the appeal filed by the appellant herein against the order of the Commissioner of Customs, who has ordered confiscation of a consignment of toothbrush for which DEPB rate for toothbrush @ 16% with the cap value of Rs 60/- per kg. was claimed on the ground that the good .....

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..... s of the approval granted by DGFT for brand name by DGFT. We therefore, uphold the confiscation. However, noting that excess DEPB credit attempted to be availed by the exporters was little over Rs. 1.00 lakh, we reduce the redemption fine to Rs 50,000/- (Rupees Fifty thousand only). The quantum of penalty is quite low and therefore there is no ground made out for interference with the same. 3. T .....

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