2005 (2) TMI 267 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal by way of remand as the order was considered to be bad due to denial of natural justice. The matter was remitted back to the Commissioner for de novo proceedings considering the test reports and re-determining all issues afresh. Misdeclaration charge under Section 111(m) may not apply if the brand name/trade name of the product is known to the department.