https://www.taxtmi.com/caselaws?id=113394 The Appellate Tribunal CESTAT, Mumbai clarified that the imported goods, "Pritt Sticks," were classified under Customs Tariff Heading 3506.10 as glue sticks in special containers, requiring a specific import license. The tribunal upheld the confiscation of the goods under Section 111(d) due to lack of the necessary license but reduced the fine imposed by the Additional Commissioner of Customs. The penalty under Section 112 of the Customs Act, 1962, was set aside based on the importers' genuine belief from prior clearance. Overall, the appeal was partly allowed, confirming the confiscation but modifying the fine and setting aside the penalty. en-us Mon, 08 Mar 2004 00:00:00 +0530 Sat, 05 May 2012 11:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113394 The Appellate Tribunal CESTAT, Mumbai clarified that the imported goods, "Pritt Sticks," were classified under Customs Tariff Heading 3506.10 as glue sticks in special containers, requiring a specific import license. The tribunal upheld the confiscation of the goods under Section 111(d) due to lack of the necessary license but reduced the fine imposed by the Additional Commissioner of Customs. The penalty under Section 112 of the Customs Act, 1962, was set aside based on the importers' genuine belief from prior clearance. Overall, the appeal was partly allowed, confirming the confiscation but modifying the fine and setting aside the penalty. Case-Laws Customs Mon, 08 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113394