2001 (4) TMI 686 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata overturned a personal penalty of Rs. 3.50 lakhs imposed on the appellant, the owner of a transport company, for the seizure of Raw Silk Yarn. The tribunal found lack of direct evidence linking the appellant to the smuggled goods and set aside the penalty order, granting relief to the appellant.