1998 (10) TMI 302 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that imported components for a Stereo Cassette player were not considered consumer goods in CKD condition. The adjudicating authority's decision to confiscate the goods was overturned as it did not align with the Rules of Interpretation. The appeal was allowed, and the impugned order was set aside.