1995 (12) TMI 145 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi overturned the decision of the Additional Collector of Customs, holding that the Slitter-cum-Rewinder Machine imported by the appellants qualifies as a paper cutting machine under OGL. The Tribunal set aside the confiscation of the machine and the penalties imposed on the directors, allowing the appeals.