2002 (7) TMI 505 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata, in the case of Smt. Archana Wadhwa, set aside the customs officers' decision to confiscate 81 bags of onion and 4 bags of groundnuts seized from a truck, as there was no evidence of smuggling. The Tribunal ruled that the Revenue failed to prove the goods were smuggled, and hence, the confiscation was unjustified. The appeal was allowed, and the penalty amount of Rs. 10,000 was waived.