2002 (1) TMI 1262 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai waived the deposit of duty and allowed the appeal by remand due to the non-application of mind in the impugned order. The case involved importers failing to satisfy conditions under Notification 224/92 regarding evidence of consumption of imported goods. The matter was remanded back to the Commissioner (Appeals) for fresh consideration based on the documentary evidence submitted by the importers.