2000 (11) TMI 735 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by Gujarat Maritime Board regarding a demand for duty on pilfered cargo stored in the port area. The delay in filing the appeal was condoned due to multiple applications made to the High Court. The Tribunal also found illegality in the proceedings under Section 45 of the Customs Act and set aside the impugned order, deciding the appeal in favor of the Gujarat Maritime Board.