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2016 (2) TMI 207 - AT - CustomsDemand of duty and levy of penalty - Import of fire crackers from China - restricted items - The appellants imported certain consignments of fire crackers by mis-declaring the same and on being importation, the goods were examined, they were found to be fire crackers which is a restricted item which can be imported only on the strength of license L 8. As the appellants were not having license L 8 , therefore, these goods were absolutely confiscated. It was also alleged that goods were undervalued. Held that:- On merits, there is no issue before me. Therefore, I confirm the order on merits. - the penalty imposed on the appellant upheld - Decided against the appellants.
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