2002 (12) TMI 347 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of a manufacturer of Indian perfumes regarding the import of glass bottles for packing Attar. The Customs Authorities had confiscated the bottles, claiming they were consumer goods not allowed for import. The Tribunal ruled that the bottles were essential packing material specific to the perfumes manufactured by the appellant and not consumer goods. The appeal was allowed, and the amounts deposited for redemption fine and penalty were ordered to be returned to the appellants.