2003 (7) TMI 452 - AT - Customs

Summary

The Revenue appealed against a decision where goods imported were deemed not consumer items. The Commissioner found the goods were for industrial use, not domestic, as claimed by the Revenue. Lack of evidence led to dismissal of the appeal. (Case: Appellate Tribunal CESTAT, Mumbai, Citation: 2003 (7) TMI 452 - CESTAT, Mumbai)