2002 (8) TMI 541 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant in a case involving duty on imported goods transferred to another party. The Commissioner's decision was overturned as it was found that the importer was not the appellant but International Dyestuff Industries. The Tribunal emphasized that duty should be paid by the actual importer, not the license holder. The appeal was allowed and the original order was set aside.