2000 (12) TMI 568 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed three appeals by appellants against penalties for importing limestone instead of marble. The Commissioner's reliance on Geological Survey of India's report without allowing re-testing or cross-examination was deemed insufficient. The appellants were denied a fair opportunity to defend their case, so the Commissioner's order was set aside, and appeals were allowed for cross-examination of testing officers.