2002 (8) TMI 715 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, setting aside the order confiscating abrasive belts of USA origin. The appellant's plea that the goods were non-notified and importable under OGL was accepted. The Revenue's argument that the goods were smuggled due to the appellant changing his stand was rejected. The appeal was allowed with consequential reliefs to the appellant.