2002 (1) TMI 806 - AT - Customs

Summary

The appeal was filed against a decision by the Commissioner of Customs, Mumbai regarding misdeclaration of export of knitted jackets and pyjamas. The appellant was found to have misdeclared some items but not others. A penalty was imposed for violation of Section 114 of the Customs Act, with the penalty amount reduced from Rs. 1 lakh to Rs. 50,000.