2004 (2) TMI 404 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Bangalore, in the case of 2004 (2) TMI 404, considered Circular No. 85/2003 stating that Bills of Entry filed before 1-8-2003 should be assessed based on PHO test reports. The Tribunal accepted the appellant's contention, waived pre-deposit, stayed duty demand, and set the matter for regular hearing on 31st March, 2004.