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<h1>CESTAT Mumbai: Redemption Fine & Penalty Set Aside in Favor of Appellant</h1> <h3>HINDUSTAN CIBA GEIGY LTD. Versus COMMISSIONER OF CUSTOMS, NHAVA SHEVA</h3> HINDUSTAN CIBA GEIGY LTD. Versus COMMISSIONER OF CUSTOMS, NHAVA SHEVA - 2004 (167) E.L.T. 407 (Tri. - Mumbai) The Appellate Tribunal CESTAT, Mumbai, ruled in favor of the appellant, represented by Shri Naresh Thacker, Advocate. The tribunal found no justification for imposing redemption fine and penalty, so they were set aside with consequential relief to the appellants.