2001 (2) TMI 359 - AT - Customs

Summary

The Revenue filed appeals against an order-in-appeal regarding confiscated goods claimed to be imported under Transfer of Residence Scheme. The Commissioner (Appeals) allowed the appeals citing a waiver by the Board. Revenue's claim that the goods were illegally imported and not the same as declared was rejected as new grounds for confiscation were not permissible. The appeals by the Revenue were rejected.