1999 (4) TMI 252 - AT - Customs

Summary

The appeal was against the confiscation of mobile phones and hard disc drives by the Commissioner of Customs. The appellant questioned the valuation of the goods and legality of confiscation. The Tribunal found no reason for absolute confiscation and ordered the Commissioner to disclose material for valuation and profit margin before deciding the penalty. The appeal was allowed, and the impugned order was set aside.