1999 (11) TMI 162 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, Gilt Pack Ltd., in a case involving misdeclaration of export goods. The Customs Authorities alleged misdeclaration of polypropylene woven fabrics as sacs in the shipping bill. However, the Tribunal found that the goods were correctly declared as sacs in the full description, leading to the appeal being allowed, and the confiscation and penalty being set aside. The appellant had the necessary DEEC Licences for both polypropylene fabric and sacks, and the correct DEEC Licence had been used for export.