1997 (11) TMI 335 - AT - Customs

Summary

The appeal related to the demand of duty for goods claimed as replacements for pilfered items. The appellants sought benefit under Accessories (Condition) Rules, 1963, but the lower appellate authority denied the claim. The appellate tribunal upheld the lower authority's decision, stating that the appellants failed to cite specific provisions of the Rules to support their case. The appeal was dismissed.