CEGAT Tribunal in Mumbai Overturns Confiscation Order for Exported Footwear

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, overturning the order confiscating a consignment of footwear for export and the penalty imposed. The Tribunal ruled that section 113(d) of the Act did not apply as the export was not prohibited, aligning with past Tribunal decisions.

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The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the order confiscating a consignment of footwear for export and imposing a penalty. The Tribunal held that clause (d) of section 113 of the Act did not apply as the export of goods was not prohibited. This decision was consistent with previous Tribunal rulings.

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