Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1997 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (1) TMI 290 - CEGAT, MUMBAIExtract: .......s that it can be hardly questioned that duty is payable on goods imported into the country. 4. emsp I agree with both these points. It appears that the Collector (Appeals) rsquo view that there is no provision in law for recovery of duty on such confiscated goods apparently overlooks this provision. 5. emsp Appeal allowed. Impugned order set aside.
|