1999 (8) TMI 572 - AT - Customs

Summary

The appeal was against an Order-in-Original confiscating wheel alignment equipment imported by the appellants. The Collector allowed redemption on payment of a fine but denied duty exemption. The tribunal found that the equipment could not be denied import under OGL for testing rear wheels in addition to front wheels. However, the benefit of exemption was rightly denied as the equipment was not a noise and vibration measuring system. The tribunal partially allowed the appeal by setting aside the confiscation and redemption fine but confirming the denial of duty exemption.