1998 (6) TMI 232 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal in the case where Customs Authorities found cut and polished precious stones in a parcel addressed to the appellants. The Tribunal accepted the contention that minor differences in size of the stones were negligible and the goods could be identified as the same ones exported earlier to Germany. The impugned order was set aside and the appeal was allowed.