1994 (9) TMI 211 - AT - Customs

Summary

The Collector of Customs, Bombay appealed against the order of confiscation of imported goods. The goods were found to be different from what was declared in the advance license. The appeal sought an increase in the redemption fine, alleging deliberate importation of wrong goods. The tribunal rejected the appeal, stating that there was no evidence of deliberate intent, and the Collector had considered the goods were used for export in imposing the redemption fine. The appeal was dismissed.