1986 (1) TMI 302 - AT - Customs

Summary

The appeal was against an Order-in-Appeal by the Collector of Customs (Appeals), Bombay regarding the confiscation of a cassette recorder from a repairer of electronic goods. The appellant, a repairer, had followed proper procedures and was exempt from certain provisions. The Tribunal allowed the appeal, setting aside the confiscation and penalty, ordering the return of the seized goods and refund of any penalty paid.