2001 (12) TMI 574 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata, in the case of Smt. Archana Wadhwa, set aside the confiscation of Urea of Indian origin intended for export to Nepal. The tribunal found that the goods were actually meant for delivery in Kharibari, not for illegal exportation. The appellant's appeal was allowed based on the benefit of doubt.