1998 (11) TMI 179 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi considered a case where M/s. Timetech Enterprises Pvt. Ltd. imported goods without a specific import license. The tribunal found that no penalty was imposable as there was a difference in classification of the goods between the importer and the department. The penalty was set aside based on the Supreme Court's decision emphasizing that penalty should not be imposed if there was no deliberate breach of the law. The appeal filed by the revenue was not admitted.