1996 (8) TMI 314 - AT - Customs

Summary

The appeal was against the confiscation of goods claimed as scrap but deemed to be threaded articles of steel. Customs Authorities confiscated the goods for lacking an ITC license, but the Tribunal ruled in favor of the appellants, stating the items were genuine scrap based on their characteristics and the small quantity involved. The impugned order was set aside, and the appeal was allowed.