2002 (4) TMI 771 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, a cargo courier agent, in a case involving confiscated foreign origin items. The appellant was not found to be involved in the transportation of the tainted items. The penalty of Rs. 10,000 imposed on the appellant was set aside, and the appeal was allowed with consequential relief.