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The Appellate Tribunal CEGAT, New Delhi allowed the appeal of M/s. Arohan Mukhyalaya, Bombay regarding the import of bearings. The Tribunal held that the appellants are entitled to the benefit of Notification No. 211/76-Cus as the required documents were on record. The impugned orders were set aside, and the Revenue authorities were directed to give effect to the order within four months. (Case citation: 1987 (2) TMI 356 - CEGAT, New Delhi)
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