2001 (11) TMI 633 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, Smt. Archana Wadhwa, against the confiscation of a power tiller and personal penalty. The tribunal found insufficient evidence to prove smuggling, as the tiller was a non-notified item, leading to the order of confiscation and penalty being set aside.