2000 (8) TMI 457 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Chennai addressed the issue of whether garments for export reached Customs area before or after 31-12-1998. Shipping bills were filed and reports signed by Customs officer before the deadline. Cross-examination of the officer was crucial, leading to the order being set aside for reevaluation with proper cross-examination allowed. The appeals were allowed for de novo adjudication with cross-examination of relevant officers permitted.