2004 (6) TMI 368 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai decided to waive pre-deposit of customs duty and penalty in the case of Ms. Jyoti Balasundaram and Shri Moheb Ali M. The Commissioner of Customs had imposed the demand and penalty on the grounds that the appellants were not entitled to duty-free clearance. However, the tribunal found that the allegations were not supported by evidence, and hence, set aside the order and allowed the appeal.