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The respondents filed a Bill of Entry in March 2003 for dosing pump with motor, agitator motor, and pressure relief valves. Confiscation and penalty were imposed due to a variation in technical specifications, but the Commissioner (Appeals) set them aside. The Tribunal upheld the decision, stating that the differences in ratings were not misdeclaration to evade duty. The appeal by the Revenue was rejected. The cross-objection was dismissed.
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