1998 (11) TMI 588 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding duty payment on a photocopier imported for demonstration. The appellant failed to re-export the photocopier within the extended period due to it being destroyed in a fire. The tribunal held that the fire was not an Act of God and duty payment was required, irrespective of foreign exchange involvement. The appeal was dismissed.