1987 (5) TMI 254 - AT - Customs

Summary

The Appellate Tribunal CEGAT in New Delhi heard a case where the Appellants imported goods declared for Intercoms but later claimed they were for Wireless Receivers. The Tribunal upheld the decision of the Appellate Collector based on Customs Act provisions and a Karnataka High Court ruling, dismissing the appeal. (Citation: 1987 (5) TMI 254 - CEGAT, NEW DELHI)