2002 (4) TMI 424 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the demand for Special Additional Duty of Customs on imported onions from Pakistan. The appellants wrongly claimed exemption as onions were sales tax-free in Punjab. The tribunal held that duty and interest were valid, but penalty imposition was not sustainable under the law. Penalty was set aside. (Citation: 2002 (4) TMI 424 - CEGAT, New Delhi)