2002 (1) TMI 524 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Chennai rejected all six appeals filed by the Revenue against the Order-in-Appeal enhancing redemption fine and penalty for importing Poppy seeds without a license. The Tribunal confirmed the decision of the Commissioner of Customs (Appeals) based on previous judgments, maintaining the redemption fine at 100% and penalty at 10% on the CIF value.