Appeal dismissed for PVC tapes imported without license, leading to confiscation under Customs Act.

The Appellate Tribunal CESTAT, Mumbai dismissed the appeal regarding PVC tapes imported without a valid license, ruling for confiscation under Section 111(d) of the Customs Act, 1962, as the items were classified as restricted goods.

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The Appellate Tribunal CESTAT, Mumbai ruled that PVC tapes imported in consumer packs without a valid import license are subject to confiscation under Section 111(d) of the Customs Act, 1962. The appeal was dismissed as the imported material fell within the category of restricted items.

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