2002 (3) TMI 673 - AT - Customs

Summary

The Revenue appealed against the Commissioner of Customs (Appeals) decision to set aside the confiscation of grocery items and carrier trucks, as well as personal penalties, due to alleged export attempt to Bangladesh. The Commissioner found no evidence of illegal export and ruled in favor of the appellants who were transporting goods for their grocery shops. The Revenue's appeal was rejected as the interception location and distance from the border did not affect the case.