2001 (8) TMI 1125 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal filed by Shri V.P. Gupta regarding the seizure of Image Clocks by Customs Officers. The Tribunal set aside the confiscation and penalty imposed, stating that the Revenue failed to prove the clocks were smuggled, and the appellant provided evidence of legitimate importation through a baggage receipt. The appeal was allowed, and the stay petition was disposed of.