2002 (4) TMI 404 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai waived the pre-deposit of duty and penalty imposed on the appellants. The Tribunal found lack of jurisdiction in the adjudication by the Commissioner of Customs, Chhatrapati Shivaji International Airport, Mumbai, and remanded the case to the appropriate Commissioner for further proceedings. The appeal was allowed by way of remand.