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        Customs Appellate Tribunal Upholds Import of 'Bezel with Glass' without License

        COLLECTOR OF CUSTOMS, JAIPUR Versus SAGAR ELECTRONICS

        COLLECTOR OF CUSTOMS, JAIPUR Versus SAGAR ELECTRONICS - 1996 (85) E.L.T. 298 (Tribunal) The Appellate Tribunal CEGAT, New Delhi heard Revenue appeals against the Order-in-Appeal regarding the import of 'Bezel fitted with glass'. The Tribunal held that importers could bring in this item without a license, following a previous judgment. The appeals of the Revenue were dismissed, and the cross appeal of the respondent was also rejected. The issue was considered settled based on the Tribunal's earlier decision.

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