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    <title>1997 (2) TMI 537 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside confiscation, fines, and penalties imposed by the Commissioner of Customs. The Tribunal directed the release of goods covered within the balance available in the advance license and provided an opportunity for the appellant to produce a valid license or T.R.O. for excess value goods. The Tribunal upheld the appellant&#039;s eligibility for duty-free import under Notification 203/92-Cus and accepted the declared value of the imported goods.</description>
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      <description>The Tribunal allowed the appeal, setting aside confiscation, fines, and penalties imposed by the Commissioner of Customs. The Tribunal directed the release of goods covered within the balance available in the advance license and provided an opportunity for the appellant to produce a valid license or T.R.O. for excess value goods. The Tribunal upheld the appellant&#039;s eligibility for duty-free import under Notification 203/92-Cus and accepted the declared value of the imported goods.</description>
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