https://www.taxtmi.com/caselaws?id=80164 The Appellate Tribunal CEGAT, Bombay allowed the appeal, overturning the Additional Collector of Customs' order of confiscation and fine on imported goods. The Tribunal found that the goods, although technically woven material, were specialized for manufacturing Nickel Cadmium Batteries and not ordinary wire cloth. It noted the appellants' proactive efforts in seeking clarifications and essentiality certificates before import, emphasizing import under OGL during the relevant policy period. The Tribunal favored the appellants' interpretation, granting them relief and setting aside the confiscation and fine imposed by the customs department. en-us Wed, 19 Jul 1989 00:00:00 +0530 Wed, 15 Jun 2011 11:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80164 The Appellate Tribunal CEGAT, Bombay allowed the appeal, overturning the Additional Collector of Customs' order of confiscation and fine on imported goods. The Tribunal found that the goods, although technically woven material, were specialized for manufacturing Nickel Cadmium Batteries and not ordinary wire cloth. It noted the appellants' proactive efforts in seeking clarifications and essentiality certificates before import, emphasizing import under OGL during the relevant policy period. The Tribunal favored the appellants' interpretation, granting them relief and setting aside the confiscation and fine imposed by the customs department. Case-Laws Customs Wed, 19 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80164