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of <h1>Appellate Tribunal upholds customs duty on firm for misrepresenting Zinc Oxide exports. Partner's penalty reduced.</h1> The Appellate Tribunal upheld the customs duty and penalty imposed on a firm for misrepresenting Zinc Oxide exports. The firm was directed to pay the duty ... Stay/Dispensation of pre-deposit The Appellate Tribunal upheld the customs duty of Rs. 30,37,436.00 and a penalty of Rs. 6 lakhs on a firm for misrepresenting Zinc Oxide exports as Carbonate of Calcium and Magnesium. The penalty on the partner was reduced to Rs. 4 lakhs, and the firm was directed to pay the duty amount claimed.
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