2002 (7) TMI 739 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal against the order-in-appeal by the Commissioner of Customs regarding the import of "Rubber Basket Balls". The Tribunal found that the order invoking Clause V of Notification No. 1/64-Cus., dated 18-1-1964 was not sustainable as the clause had been omitted by Notification No. 61/2000-Cus., dated 10-10-2000. The impugned order was set aside, and the appeal was allowed, with the appellants entitled to consequential relief, if any.