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2004 (12) TMI 137 - CESTAT, MUMBAIExtract: .......upheld. Imperial Trading LLC are however allowed to re-export the same on payment of a fine of Rs. 3.00 lakhs. (b) Confiscation of viscose rayon filament yarn under Section 119 of Customs Act is upheld. Redemption fine is reduced to Rs. 1.00 lakh. (c) Penalty on Impex Enterprises is reduced to Rs. 1.00 lakh. (d) Penalty on Akil Rassai is set aside.
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