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<h1>Penalty overturned for importing star aniseed without license due to unavailability for confiscation.</h1> The Appellate Tribunal CESTAT, Mumbai overturned the penalty imposed on importers for importing star aniseed without the required license, as the goods ... Penalty The Appellate Tribunal CESTAT, Mumbai overturned the penalty imposed on importers for importing star aniseed without the required license, as the goods were not available for confiscation. The penalty of Rs. 6,35,000 under Section 112(a) of the Customs Act, 1962 was deemed unsustainable based on a previous tribunal decision. The appeal was allowed, and the penalty was set aside.