1999 (5) TMI 557 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata overturned the lower authorities' decision to confiscate items of alleged foreign origin from a shop in Calcutta. The tribunal found that erasing marks of origin does not prove smuggling, and the department failed to prove the goods were smuggled. The appeal was allowed, and the confiscation order was set aside.