2001 (8) TMI 1205 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, setting aside the order confiscating his jeep used for smuggling due to lack of evidence proving his involvement. The driver claimed ignorance of the smuggled items loaded in the jeep, leading to the decision to not confiscate the vehicle under the Customs Act, 1962.