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of <h1>Appellate Tribunal Upholds Denial of Exemption for Imported Oil Distributors, Affirms Confiscation</h1> <h3>PREET INTERNATIONAL Versus COLLECTOR OF CUSTOMS, NEW DELHI</h3> The Appellate Tribunal in New Delhi upheld the decision to deny the appellant's claim for exemption regarding excess oil distributors imported, ... Pumps - Parts of - Confiscation of goods - Excess The Appellate Tribunal in New Delhi found that goods imported by the appellant included excess oil distributors. Adjudication proceedings led to confiscation of the excess goods and imposition of fines. The appellant's claim for exemption was denied as the goods were deemed complete pumps, not just parts. The appeal was rejected.
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