2001 (4) TMI 627 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the order demanding duty and imposing penalty on the appellant for wrongly availing a notification benefit. The appellant claimed benefit under Notification 204/92, not 203/92, and a prima facie case was established. The matter was remanded to the Commissioner for fresh consideration. The appellant was given a month to make submissions before the Commissioner for further adjudication.