2000 (11) TMI 642 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by the Commissioner of Customs (I), Mumbai due to non-compliance with verification rules. The Tribunal emphasized the importance of proper verification and highlighted the consequences of providing false information. The Department was criticized for not taking necessary steps to rectify the defects despite notices. The Tribunal also notified the Revenue Secretary and the Chairman of Central Board of Excise and Customs for appropriate action.