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of <h1>CEGAT Upholds Rs. 1,00,000 Penalty for Export Non-Compliance</h1> <h3>FITWELL EXPORTS (P) LTD. Versus COLLECTOR OF CUSTOMS, NEW DELHI</h3> FITWELL EXPORTS (P) LTD. Versus COLLECTOR OF CUSTOMS, NEW DELHI - 1999 (109) E.L.T. 634 (Tribunal) The Appellate Tribunal CEGAT, New Delhi upheld a penalty of Rs. 1,00,000 imposed on the appellant for not using certain materials in the export goods as required by the DEC. The appellant's request for waiver of pre-deposit was denied, and they were directed to deposit Rs. 25,000 within two months. (Case citation: 1997 (12) TMI 425 - CEGAT, NEW DELHI)
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