1987 (10) TMI 288 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants who imported Tin Mill Black Plate Seconds. The Collector had enhanced the value of the goods and ordered confiscation based on misdeclaration and invalidity of the import license. The Tribunal ordered a re-test by IIT, Powi, Bombay, which confirmed the goods were Mild Steel Sheet, not Tin Free Steel. The Tribunal set aside the Collector's order, accepting the declared description and value of the goods, and the import license, provided it had sufficient balance. The appeal was allowed.