1994 (2) TMI 81 - CGOVT - Customs

Summary

The judgment pertains to a review proceeding initiated by the Collector of Customs, Cochin, regarding a TR claim by a Kuwaiti repatriate for delayed baggage shipment. The order-in-appeal, granting benefit under Notification No. 137/90, is upheld by the Government, emphasizing that once delay is condoned, TR Rules cannot be denied. The Asstt. Collector must ensure compliance with all conditions of the said notification.