2003 (5) TMI 287 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the Order-in-Appeal remanding the case for fresh decision due to violation of natural justice by not allowing cross-examination of witnesses. The penalty imposed under Customs Act, 1962 and Gold (Control) Act, 1968 was set aside. The appeal of the Revenue was dismissed for lack of merit.