2002 (2) TMI 463 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi partially allowed the appeal in the case of mis-declaration of goods under the DEEC Scheme. The goods were found to be overvalued and liable for confiscation. The redemption fine was reduced to Rs. 75,000, and the penalty of Rs. 10,000 was upheld. The appeal was partly allowed.