2002 (8) TMI 363 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT, Mumbai dealt with the eligibility to import components of video display units without a license. The appellant argued that importing components was allowed, not complete units. The Departmental Representative disagreed, citing Rule 2A of the General Rules of the Interpretation of the Tariff. The Tribunal ruled in favor of the appellant, stating that each component must be considered separately for import eligibility. The appeals were allowed, and the confiscation order was set aside.