2001 (7) TMI 1018 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT, Kolkata involved multiple appeals related to the confiscation of silver and personal penalties. The appellant's ownership claim was rejected, leading to confiscation. The Commissioner of Customs (Appeals) was criticized for not properly addressing the appellant's submissions and legal arguments. The appeals were remanded for further consideration, allowing the appellants to raise legal issues and rely on precedent decisions.