2000 (11) TMI 681 - AT - Central Excise

Summary

The Appellate Tribunal upheld the order of confiscation of impugned goods with a redemption fine and penalty. The value declared was enhanced based on the type of paper used. The goods were classified under sub-heading 4911.10 and required a specific license for importation. The Appellants failed to produce the required license, leading to confiscation of goods. The redemption fine was reduced, but the penalty was upheld. The appeal was rejected except for the reduction in the redemption fine.