2000 (8) TMI 445 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the import of an empty tank container for filling up of Mafron Gas for export. The Tribunal found that the container was importable free of duty under Notification No. 104/94-Cus. The Commissioner's order confiscating the container was not justified, and the appeal was allowed with consequential relief.