2000 (3) TMI 556 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the confiscation of imported used rubber tyres, reduced the redemption fine and penalty, and dismissed the appeals challenging the orders. The Tribunal found no merit in the argument that the goods were raw materials and permitted under Open General Licence. The adjudicating authority was instructed to consider evidence regarding the clearance of such goods under OGL for determining the redemption fine and penalty. Appeal C/109/95 was dismissed, and appeal C/153/95 was allowed.