2001 (4) TMI 626 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata considered three appeals filed by the Revenue arising from the same impugned order of the Commissioner of Customs, Calcutta. The order dropped penal proceedings against three respondents but confiscated ophthalmic lenses valued at Rs. 22,51,440 and ordered repayment of an amount received as duty drawback. The main person settled the dispute under the Kar Vivad Samadhan Scheme 1998, providing immunity to all co-noticees. The appeals filed by the Revenue were rejected on this ground.