2002 (3) TMI 466 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata allowed an appeal by Shri Ramanand Gupta, setting aside a personal penalty imposed on him. The Tribunal also set aside the confiscation of indigenous goods claimed by Shri Gupta, directing their release upon payment of a redemption fine. The decision was based on the distinction between concealment and covering of contraband items. The Miscellaneous Application was disposed of accordingly.