2005 (10) TMI 306 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai heard two appeals regarding redemption fine and penalty on impugned goods valued at Rs. 9,32,995/-, with M/s Siemens Ltd. arguing for waiver of fine as goods were not ordered by them. The Tribunal found impugned goods were not manifested or declared, but allowed export on payment of Rs. 1 lakh fine, concluding no interference was needed. Both appeals were dismissed.