2001 (8) TMI 732 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of Smt. Archana Wadhwa regarding the confiscation of Decorative Fluorescent Bulbs/Lamps of foreign origin. The Tribunal found that the goods were non-notified items and the Revenue failed to prove they were smuggled, relying only on the retracted statement of the appellant. The Tribunal set aside the confiscation and imposed penalty, granting relief to the appellant.