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of <h1>Customs fine refund ordered, goods meet end-use requirements, seek I.T.C. guidance for classification</h1> <h3>IN RE : M/s CALCUTTA PAINTS & DRIERS (P) LTD.</h3> The appeal was allowed in the case, with the Customs House directed to refund the fine imposed by them. The goods were found to meet the prescribed ... - The judgment in the case of Central Board of Excise & Customs allowed the appeal, directing the refund of the fine imposed by the Customs House. The Customs House should have allowed clearance of the goods as they could meet the requirements of the prescribed end-use, without confiscating them. The Customs House can refer the question of appropriate classification of the end-product to the I.T.C. authorities for suitable action.
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