1993 (10) TMI 200 - AT - Customs

Summary

The appeal involved clearance of Vit. A Acetate by traders against OGL Appx. 6 lists part III Sr. No. 33. The Department objected, but past practice of Custom House allowed clearance. The Tribunal allowed the appeal and remitted the redemption fine as the Department had been allowing similar clearances based on STC clarification, and L/C was opened before knowing the clarification.