2007 (2) TMI 366 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Kolkata ruled that the Revenue cannot dispute the permission granted by the Development Commissioner for D.T.A. Clearance. No enquiry was conducted by Revenue after the permission was granted, so the demand and penalty should not be realized during the appeal. (2007 (2) TMI 366 - CESTAT, Kolkata)