2003 (7) TMI 526 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the department's appeal regarding undervaluation of imported goods (multimeters and relays) from China. The Commissioner's decision to set aside the penalty and confiscation order was deemed ambiguous. The Commissioner's decision to reject Rule 10A regarding relays was overturned as the rule was in force during import. The appeal was allowed, setting aside the Commissioner's order.