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    <title>2004 (6) TMI 525 - CESTAT, MUMBAI</title>
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    <description>The Tribunal rejected the department&#039;s appeal challenging the re-export permission granted by the Collector of Customs to M/s. Inter Metallico Pvt. Ltd. The appeal was deemed misdirected as the relief was granted to a third party, not the importer, making it non-maintainable. This case underscores the significance of accurate party representation in appeals involving customs valuation, confiscation, penalties, and re-export permissions under the Customs Act, 1962.</description>
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      <description>The Tribunal rejected the department&#039;s appeal challenging the re-export permission granted by the Collector of Customs to M/s. Inter Metallico Pvt. Ltd. The appeal was deemed misdirected as the relief was granted to a third party, not the importer, making it non-maintainable. This case underscores the significance of accurate party representation in appeals involving customs valuation, confiscation, penalties, and re-export permissions under the Customs Act, 1962.</description>
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      <pubDate>Tue, 15 Jun 2004 00:00:00 +0530</pubDate>
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