2002 (5) TMI 614 - AT - Central Excise

Summary

The appeal was against Order-in-Original No. Cus. 8/96, dated 10th October, 1996, where a jeep with smuggled silver bars was seized. The Commissioner confiscated the jeep and silver, imposed penalties, but dropped proceedings against some individuals. The Department appealed, but the Tribunal dismissed it, citing lack of evidence to prove intention to receive smuggled goods. The decision was based on the case law and circumstances presented.