1996 (12) TMI 159 - AT - Customs

Summary

The appeal was filed by M/s. Sita Ram Rajgarhia against an order by the Collector of Customs (Appeals), New Delhi. The appellants claimed they did not import the goods, which were imported by M/s. Aarkey Electronics. The department recovered duty from the appellants as their name was on the Bill of Entry. The tribunal upheld the Collector's order, dismissing the appeal. (1996 (12) TMI 159 - CEGAT, NEW DELHI)