2003 (3) TMI 214 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the import of "spirals" without a specific license. An error in the date of the Bill of Entry was rectified, affecting the outcome. The goods were classified as freely importable under a specific sub-heading. The tribunal reduced the fine to Rs. 70,000 and remitted the penalty based on the plea for leniency.