2002 (7) TMI 543 - AT - Customs

Summary

The Commissioner of Customs, Air Cargo Unit, New Delhi filed an appeal against the order-in-appeal passed by the Commissioner of Customs (Appeals), New Delhi. The appellate tribunal found that the order in appeal was correct in law, in line with Ministry's Circular No. 15/97-Cus., and clarifications from DGFT. The tribunal dismissed the appeal filed by the Commissioner of Customs, Air Cargo Unit, New Delhi, upholding the order in appeal.