2002 (3) TMI 480 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, Smt. Archana Wadhwa, in a case involving the interception of a truck loaded with goods. The Commissioner's order confiscating the truck was set aside as there was no evidence of attempted illegal exportation. The appeal was allowed with consequential reliefs to the appellant.