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of <h1>Appellate Tribunal reduces redemption fine, deems confiscation unjustified for mismatched imports</h1> <h3>KRISHNA EXPORT CORPORATION Versus COMMR. OF CUSTOMS, MUMBAI</h3> The Appellate Tribunal CEGAT, Mumbai partially allowed the appeals by reducing the redemption fine to rupee one per kilogram. The confiscation under ... Confiscation of goods The Appellate Tribunal CEGAT, Mumbai allowed the appeals in part, reducing the redemption fine to rupee one per kilogram. Importers agreed to pay duty on goods as garments for speedy clearance, but part of the consignments were rags. Confiscation under clause (d) of Section 111 not justified as import licences were for garments. Confiscation under clause (m) upheld.
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