2001 (11) TMI 476 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai heard two appeals regarding penalties imposed by the Commissioner of Customs for importing goods not meeting ISRI Code parameters. The appellants argued that variations were mutually agreed upon, supported by letters between parties. The Tribunal deferred the decision to a two-member bench for further consideration. (Case citation: 2001 (11) TMI 476 - CEGAT, Mumbai)