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of <h1>Exporters penalized for fabric composition discrepancy; fines reduced on appeal.</h1> <h3>WIMPEX INTERNATIONAL Versus COMMISSIONER OF CUSTOMS, NHAVA SHEVA</h3> WIMPEX INTERNATIONAL Versus COMMISSIONER OF CUSTOMS, NHAVA SHEVA - 2004 (175) E.L.T. 828 (Tri. - Mumbai) The appellants exported fabrics with different composition than declared in the advance licence. Confiscation of goods and penalties imposed upheld. Fine reduced to Rs. 4 lakhs and penalty to Rs. 2 lakhs. Commissioner's order modified accordingly.
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