2004 (2) TMI 621 - AT - Customs

Summary

The judgment by Appellate Tribunal CESTAT, Mumbai upheld the Collector of Customs' order confiscating 16 consignments of raw materials imported duty free under Import Export Passbook Scheme. The appellant admitted unauthorized import, using another company's import license. The Tribunal found the goods liable for confiscation under the Customs Act, 1962, and rejected the appeal.