CEGAT Tribunal Grants Appeal on Printed Material Designs - Confiscation & Penalty Overturned

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants regarding the imported printed material designs and drawings. The tribunal overturned the confiscation and penalty while affirming the classification and duty levy. The appellants' exemption claim was accepted in good faith, with no intent to evade duty. The appeal was granted, entitling the appellants to consequential reliefs.

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The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants who imported printed material designs and drawings. The tribunal set aside the confiscation and penalty but upheld the classification and duty levy. The appellants claimed exemption in good faith, and their actions did not constitute an attempt to evade duty. The appeal was allowed, and the appellants were entitled to consequential reliefs. (Case citation: 1996 (3) TMI 191 - CEGAT, New Delhi)

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