1999 (11) TMI 387 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the importer M/s. Tainwala Chemicals & Plastics in a case involving importation without duty payment. The Tribunal found that the burden of wrong statement or suppression to evade duty cannot be placed on the importer if the misdeclaration was not made by them. Therefore, the application succeeded on the point of limitation. The Tribunal granted unconditional stay and waiver of the duty demand, noting that no penalty was imposed on the importers.