2001 (10) TMI 811 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata disposed of appeals related to confiscation of grocery items, finding no evidence of attempted illegal export to Bangladesh. The truck intercepted at Nandanpur bus station was carrying goods for resale at the appellants' grocery shops in Karimpur. The authorities' finding of attempted export was set aside, and the appeals were allowed.