Imported fabrics reclassified as lining material, overturning penalty post-importer's demise.

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, overturning the order of confiscation and penalty imposed on the importer for importing fabrics. The Tribunal determined that the imported goods qualified as lining material, rendering the confiscation and penalty unjustifiable. The appeal was successful, and the penalty was deemed inapplicable following the importer's demise.

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The Appellate Tribunal CEGAT, Mumbai allowed the appeal against the order of confiscation and penalty imposed on the importer for importing fabrics. The Tribunal found that the imported goods could be considered as lining material, and therefore, the confiscation and penalty were not sustainable. The appeal was allowed, and the penalty could not be imposed due to the death of the importer.

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