Appellate Tribunal dismisses Revenue's appeal, considers Port Trust a Government institution under Customs Act.

The Appellate Tribunal CESTAT, Chennai dismissed the Revenue's appeal against the grant of a refund claim by the lower appellate authority to the Port Trust for Rs. 5,568. The Tribunal found that the Port Trust should be considered a Government institution for the purpose of the Customs Act, and the appeal was dismissed on 28-2-2007.

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The Appellate Tribunal CESTAT, Chennai dismissed the Revenue's appeal against the grant of a refund claim by the lower appellate authority to the Port Trust for Rs. 5,568. The Tribunal found that the Port Trust should be considered a Government institution for the purpose of the Customs Act, and the appeal was dismissed on 28-2-2007.

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