2001 (9) TMI 957 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant who imported side panels with control knobs claimed to be components of a gas stove. The authorities had confiscated the goods for not having a specific license, but the Tribunal found that the goods did not have essential characteristics of a complete stove. Thus, the confiscation and penalty were set aside, and the appeal was allowed.