2003 (6) TMI 410 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal filed by the Appellant, setting aside the order of the Commissioner (Appeals) Customs. The classification of goods imported under Tariff Heading 39.20 was found to be correct, and the confiscation of goods and penalty imposed were not justified under Section 111(m) of the Customs Act, 1962. The lower authorities were wrong in their decision. (Case citation: 2003 (6) TMI 410 - CESTAT, Mumbai)