https://www.taxtmi.com/caselaws?id=80657 The Appellate Tribunal CEGAT, New Delhi upheld the Collector (Appeals)'s decision in a case involving the seizure of nylon yarn believed to be smuggled goods. The Tribunal determined that the seized goods were sewing thread, not yarn, based on technical distinctions and evidence presented. As Section 123 of the Customs Act only applied to yarn, the Tribunal rejected the department's appeal, confirming the release of the goods and emphasizing the importance of distinguishing between yarn and thread in customs matters. en-us Wed, 06 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80657 The Appellate Tribunal CEGAT, New Delhi upheld the Collector (Appeals)'s decision in a case involving the seizure of nylon yarn believed to be smuggled goods. The Tribunal determined that the seized goods were sewing thread, not yarn, based on technical distinctions and evidence presented. As Section 123 of the Customs Act only applied to yarn, the Tribunal rejected the department's appeal, confirming the release of the goods and emphasizing the importance of distinguishing between yarn and thread in customs matters. Case-Laws Customs Wed, 06 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80657