https://www.taxtmi.com/caselaws?id=74564 The Tribunal held that the Department's appeal under Section 129-D(2) of the Customs Act was maintainable despite procedural formalities. The Collector (Appeals) was found to have the authority to enhance the redemption fine and impose penalties. The imported goods were classified as dry fruits under the ITC Policy, not as seeds. Market price data from Economic Times was deemed reliable for determining the redemption fine. Ultimately, the Tribunal rejected the appeals, upholding the Collector (Appeals)'s decision on all counts. en-us Fri, 02 Dec 1988 00:00:00 +0530 Thu, 09 Jun 2011 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74564 The Tribunal held that the Department's appeal under Section 129-D(2) of the Customs Act was maintainable despite procedural formalities. The Collector (Appeals) was found to have the authority to enhance the redemption fine and impose penalties. The imported goods were classified as dry fruits under the ITC Policy, not as seeds. Market price data from Economic Times was deemed reliable for determining the redemption fine. Ultimately, the Tribunal rejected the appeals, upholding the Collector (Appeals)'s decision on all counts. Case-Laws Customs Fri, 02 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74564