2002 (9) TMI 712 - AT - Customs

Summary

The Appellate Tribunal CEGAT in New Delhi upheld the order of the Commissioner, confirming duty demand and interest under the Customs Act. The case involved an exporter availing duty exemption under the DEEC scheme, who faced difficulties meeting export obligations and paid duty and interest to clear goods for home consumption. The Tribunal found no grounds for imposing a penalty as the imported goods were not prohibited and were normally permitted under the OGL. The appeal by the revenue was rejected.