2002 (1) TMI 478 - AT - Customs

Summary

The appellant's appeal against a penalty of Rs. 1 lakh for smuggling goods was dismissed by the Appellate Tribunal CEGAT, New Delhi. The appellant admitted involvement in smuggling contraband goods and failed to provide any explanation, leading to the penalty and confiscation of goods and truck. The Tribunal upheld the Commissioner's order as it was based on the appellant's own admission. The appeal was deemed to be without merit.