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    <title>2005 (10) TMI 535 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the confiscation of goods and partially sustained the demand for duty, while setting aside the duty demand on absolutely confiscated goods. It directed the finalization of assessments and recomputation of duty. The appeal by M/s. L.D. Textiles was partially allowed, while other appellants&#039; appeals were rejected. A dissenting opinion argued the Collector of Customs, Gujarat, lacked jurisdiction, suggesting remittance to the appropriate authority, but the majority opinion prevailed.</description>
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      <description>The Tribunal upheld the confiscation of goods and partially sustained the demand for duty, while setting aside the duty demand on absolutely confiscated goods. It directed the finalization of assessments and recomputation of duty. The appeal by M/s. L.D. Textiles was partially allowed, while other appellants&#039; appeals were rejected. A dissenting opinion argued the Collector of Customs, Gujarat, lacked jurisdiction, suggesting remittance to the appropriate authority, but the majority opinion prevailed.</description>
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