1996 (6) TMI 157 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT, Bombay involved non-compliance with Chapter IVA regarding imported Acetate yarn. Confiscation proceedings were initiated, but the appellants argued that acetate yarn should not be considered synthetic yarn. The Bench agreed and allowed the appeals, citing ambiguity in the Notification and penal consequences for non-compliance with Chapter IVA. Benefit of ambiguity was given to the appellants.