1993 (8) TMI 89 - CGOVT - Customs

Summary

The judgment pertains to a review proceeding initiated by the Government of India under the Customs Act, 1962 regarding the denial of Rule 4A benefit to a passenger returning from training abroad. The Collector's decision to grant the benefit was upheld, emphasizing that training abroad qualifies as work under Rule 4A. The review proposal was found to lack merit, and the proceedings were dropped, affirming the order of the Collector (Appeals) in favor of the respondent.