1987 (5) TMI 355 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT, MADRAS consolidated three appeals regarding the legality of impugned orders by the Additional Collector of Customs in the case of imported 'Foley Ballon Catheter'. The Tribunal held that the impugned orders were without jurisdiction and set them aside, allowing the appeals. The decision was based on the interpretation of Section 47 of the Customs Act, 1962, following earlier rulings of the Delhi and Punjab and Haryana High Courts.