1998 (2) TMI 256 - AT - Customs

Summary

The appeal was filed against the decision of the Collector of Customs (Appeals) regarding the import of sulphated fish oil and sulphated neatsfoot oil. The goods were found to be freely importable by the Council for Leather Export and exempted from duty by the Customs Department. The Tribunal set aside the decision of the Collector (Appeals) and restored the order of the Additional Collector of Customs, allowing the appeal.