1992 (9) TMI 219 - AT - Customs

Summary

The appeal was made against the order of the Additional Collector of Customs (P), Bombay, regarding the seizure of imported chemicals. The Tribunal allowed the appeal, stating that the goods were not proven to be smuggled and should be released, setting aside the penalty imposed on the appellants. The Department failed to establish that the goods were not allowed for import or acquired illicitly.