1997 (1) TMI 218 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants against the order of the Collector, Customs, New Delhi. The Tribunal held that in the case of re-export of goods, no fine can be imposed. The fine imposed on the appellants was set aside, and the appeal was allowed. [1997 (1) TMI 218 - CEGAT, New Delhi]