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of <h1>Tribunal upholds goods confiscation for misdeclaration, reduces fine and penalty</h1> <h3>HANUNG TOYS (I) LTD. Versus COMMISSIONER OF CUSTOMS, NEW DELHI</h3> HANUNG TOYS (I) LTD. Versus COMMISSIONER OF CUSTOMS, NEW DELHI - 2002 (149) E.L.T. 155 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi upheld the confiscation of goods for misdeclaration of weight, reducing the fine to Rs. 1.5 lakhs and penalty to Rs. 50,000. The charge of contravening Section 111(d) was set aside as the goods were not prohibited. The appeal was partly allowed.
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