2000 (5) TMI 518 - AT - Customs

Summary

The appellant exported goods under a claim for drawback, but the department wanted to deny it due to a wrong serial number on the shipping bill. The Commissioner ordered confiscation and penalty, but the Tribunal overturned this decision, stating that the goods were correctly described as instruments for testing and measuring, not generators. The appeal was allowed, and the impugned order was set aside.