2006 (8) TMI 374 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal of the appellant who re-exported goods different from what they had imported, based on an adjudication order. The appellants were entitled to a refund of Customs duty as the goods were never cleared for home consumption. The rejection of the refund claim was not justified. The impugned order was set aside, and the appeal was allowed with consequential benefit to the appellants.