Appellate Tribunal Upholds Collector's Order on Duty Determination

The Appellate Tribunal CEGAT, Mumbai dismissed the department's appeal as the Collector's order was deemed legal in directing the Assistant Collector to determine the duty payable. The appeal grounds were not considered improper or illegal, as specific quantification was not mandated by law.

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The Appellate Tribunal CEGAT, Mumbai dismissed the appeal filed by the department as the Collector's order directing the Assistant Collector to determine the duty payable was considered legal. The grounds for appeal were not found to be improper or illegal, as specific quantification is not always required by law. The appeal was dismissed.

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