1995 (2) TMI 170 - AT - Customs

Summary

The appeal was against an order confiscating a hydraulic cylinder valued at Rs. 15.77 lakhs. The department objected to clubbing REP licenses for clearance. The tribunal held that clubbing licenses for a single item is not allowed. The confiscation order was upheld, but the penalty was set aside as the appellant was an 'Actual User'. The redemption fine was reduced to Rs. 3 lakhs.