1998 (11) TMI 313 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of an importer of pearl headed pins made of steel who claimed benefit of Notification 86/86. The tribunal set aside the orders denying the benefit of the notification, confiscating the goods, and imposing a penalty of Rs. 30,000. Confiscation under Section 111 clauses (d) and (m) was not sustained as there was no misdeclaration by the importer. The appeal was allowed, and consequential relief was granted.