1997 (12) TMI 592 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the department's appeal against the Collector's order regarding excess customs duty paid on goods. The Tribunal held that the provisions of Section 27 of the Customs Act, 1962 do not apply in this case, citing a decision of the Bombay High Court. The Tribunal declined to interfere, and the appeal was dismissed. (Case Citation: 1997 (12) TMI 592 - CEGAT, Mumbai)