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<h1>CEGAT upholds decision on import expenses for zanzibar cloves</h1> The Appellate Tribunal CEGAT, CALCUTTA upheld the lower appellate authority's decision to remand the case for reevaluation, considering valid expenses ... Redemption fine - Words and Phrases The Appellate Tribunal CEGAT, CALCUTTA decided a case in the absence of the respondents who failed to appear despite notice. The case involved the import of zanzibar cloves without a license, leading to confiscation and penalty under the Customs Act, 1962. The lower appellate authority set aside the adjudication order and remanded the case for reevaluation, considering expenses incurred by the importer. The Revenue appealed against this direction, arguing that it contradicted the earlier part of the order. The Tribunal rejected the Revenue's plea, stating that calculating the margin of profit should include all valid expenses incurred by the importer before selling the goods.
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