1999 (6) TMI 245 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by setting aside the order of confiscation of a vehicle used for transporting ball bearings of foreign origin. The matter was remanded for fresh consideration to allow the appellant, the financier of the vehicle, to explain their ownership position. The appellant was not given a proper opportunity to be heard before the confiscation order was passed.