2001 (7) TMI 477 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of Ashwin Mehta and set aside the penalty imposed on him. The Tribunal found that the penalty imposed on Mehta for dealing with the goods after importation was contrary to law as the import itself was not illegal. The Departmental representative could not rebut this claim, and it was deemed an apparent error on record.