2002 (6) TMI 262 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of an export house regarding the confiscation of imported raw materials. The Tribunal found that the import was in accordance with relevant Acts, and no contravention was established. The order of confiscation based on suspicion or future behavior of the importer was deemed unsustainable. The appeal was allowed with consequential relief.