1997 (2) TMI 304 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai found that the Addl. Commissioner of Customs was correct in ordering the release of seized goods as they were cleared under a proper Bill of Entry at Calcutta Custom House. The tribunal held that further investigation into the valuation and import nature should be done at Calcutta Custom House, not in Bombay. The appeal was disposed of accordingly.