2003 (5) TMI 385 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the Collector of Customs' decision that imported plastic laminated sheets are not consumer goods. The appeal filed by the department was deemed frivolous and lacking merit. The Tribunal criticized the Board Member's contradictory reasoning and called for a system to prevent such unnecessary appeals and litigation. The department's appeal was dismissed.