2000 (6) TMI 348 - AT - Customs

Summary

The appeal related to the production of Special Import Licence for Sound Cards and Internal Card Modems imported in June 1996. The goods were classified as populated PCBs falling under CTA heading 84.71, requiring a Special Import Licence. The appellant failed to produce the required licence, leading to a reduced redemption fine and penalty. The appeal was disposed of accordingly with consequential relief to the appellants.