1996 (1) TMI 264 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi, allowed the appeal as the order passed by the Deputy Collector was not communicated to the appellant, rendering subsequent orders invalid. The Assistant Collector's order and the Collector (Appeals) order were set aside. The appellant imported a second-hand Mercedes car and undervalued it, leading to confiscation and redemption fine.