2001 (4) TMI 145 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of M/s. Bata India Ltd. regarding the import of industrial raw materials for manufacturing Shoe Upper. The Tribunal found that the goods were not consumer goods, as they were intended for industrial use and were subsequently re-exported. The confiscation and penalties imposed were set aside, citing previous Tribunal decisions and the unjustified nature of the actions.