1984 (9) TMI 165 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Madras allowed an appeal and set aside an "addendum order" issued under Section 154 of the Customs Act, 1962, which held a respondent guilty and penalized him for smuggling foreign goods. The High Court of Judicature, Madras was asked to determine if the addendum order fell within the scope of Section 154 of the Customs Act, 1962.