1995 (4) TMI 165 - AT - Customs

Summary

The appeal was against an Order-in-Original by the Collector of Customs, Ahmedabad. The appellant did not contest the case on merits but raised a legal issue. The appellant did not declare certain ornaments when returning from abroad, leading to confiscation and a fine. The appellant argued against the redemption fine, but the tribunal upheld the confiscation, fine, and penalty. The redemption fine was reduced to Rs. 10,000 due to the goods being personal jewellery already exported. The penalty imposed was deemed reasonable.