2000 (1) TMI 286 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the Commissioner (Appeals) decision that no duty was payable on goods imported due to valid relinquishing of title by the importer. The department's challenge was dismissed as the importer's title relinquishment was found acceptable. The appeal's contention that the importer had sold the goods was unsupported and contradictory, leading to the appeal being dismissed. The department's stay application was also not upheld.