2002 (1) TMI 141 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal against an order confirming the valuation of imported goods as waste and scrap of plastic. The goods were found to be virgin plastic film instead. The Tribunal directed the goods to be fully mutilated and exported, setting aside the confiscation and penalty. The appeal was allowed, and consequential relief was granted to the appellants.