1996 (6) TMI 200 - AT - Customs

Summary

The appeal challenged confiscation of imported goods and penalty imposition. The goods were described as Tetra Methyl quanidine for concessional duty under Notification No. 6/94. Tribunal found no misdeclaration as goods matched description. Confiscation and penalty were set aside. (Case: 1996 (6) TMI 200 - CEGAT, NEW DELHI)