2002 (7) TMI 655 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal filed by the appellants against the Order-in-Appeal denying them the benefit of Notification No. 23/98-Cus. The appellants imported a second-hand machine declared as a Shoe Stitcher but failed to provide evidence that it was an outsole stitching machine to claim the concessional rate of duty. The appeal was rejected due to lack of evidence supporting their claim.