2001 (8) TMI 1202 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata reviewed eight cases where grocery items were confiscated for alleged export to Bangladesh. The tribunal found that the goods were actually intended for the appellants' shops located beyond the interception point. The tribunal ruled in favor of the appellants, stating that there was no evidence of illegal export and overturned the penalties and confiscation orders.