2002 (1) TMI 482 - AT - Customs

Summary

The appellant imported accessories of Fibre Optic Endoscope without an import-export code number. Authorities confiscated the goods and imposed fines, but the Tribunal ruled in favor of the appellant, stating the goods were for personal use and not for trade. CEGAT, Kolkata set aside the confiscation and penalties based on a previous decision. Appeal allowed.