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    <title>1983 (6) TMI 91 - CEGAT, BOMBAY</title>
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    <description>The appeal was dismissed by the Tribunal, affirming the Addl. Collector&#039;s decision to confiscate the goods due to the invalidity of the import license for importing emetine hydrochloride under the guise of a license for crude emetine. The Tribunal also upheld its jurisdiction to hear the appeal, emphasizing the validity of the import license over the rate of duty issue.</description>
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      <description>The appeal was dismissed by the Tribunal, affirming the Addl. Collector&#039;s decision to confiscate the goods due to the invalidity of the import license for importing emetine hydrochloride under the guise of a license for crude emetine. The Tribunal also upheld its jurisdiction to hear the appeal, emphasizing the validity of the import license over the rate of duty issue.</description>
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