2000 (10) TMI 363 - AT - Customs

Summary

The appellate tribunal overturned the order of the Assistant Commissioner of Customs, citing a lack of natural justice in the decision-making process. The appellant was granted exemption from import duty under a specific notification, but the Assistant Commissioner demanded duty payment for a turbine sent abroad for repairs. The Commissioner (Appeals) was directed to reconsider the case with proper consideration of the appellant's arguments and without requiring any deposit during the appeal process.