https://www.taxtmi.com/caselaws?id=100949 The Appellate Tribunal CEGAT, New Delhi allowed the appeal in a case involving the seizure and detention of scrap of foreign origin by Customs Officers at Mirzapur Railway Station. The Tribunal found merit in the appellant's arguments, noting the lack of clear findings against the claim of legitimate purchase from local dealers. As the scrap was not a notified item under the Customs Act, the Tribunal set aside the order of confiscation and penalties, remanding the matter for releasing the goods to the rightful owner based on the evidence presented. en-us Mon, 24 Dec 2001 00:00:00 +0530 Wed, 08 Feb 2012 10:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100949 The Appellate Tribunal CEGAT, New Delhi allowed the appeal in a case involving the seizure and detention of scrap of foreign origin by Customs Officers at Mirzapur Railway Station. The Tribunal found merit in the appellant's arguments, noting the lack of clear findings against the claim of legitimate purchase from local dealers. As the scrap was not a notified item under the Customs Act, the Tribunal set aside the order of confiscation and penalties, remanding the matter for releasing the goods to the rightful owner based on the evidence presented. Case-Laws Customs Mon, 24 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100949