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The appeal was against Order-in-Appeal No. 58/96 passed by the Commissioner of Customs and Central Excise, Bangalore regarding valuation issues and redemption fine. The Appellate Tribunal remanded the matter back to the adjudicating authority to reevaluate the margin of profit involved in imposing the redemption fine in accordance with Section 125 of the Customs Act. The appeal was disposed of accordingly.
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