2002 (1) TMI 722 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeals filed by M/s. Pataka Biri Manufacturing Co. Ltd. against the confiscation of biris and a truck by the Commissioner of Customs (P), Patna. The tribunal set aside the confiscation of biris as they were not used for concealment of contraband items. It also overturned the confiscation of the truck as the owner had no knowledge of its involvement in smuggling. Both appeals were allowed with consequential reliefs to the appellants.