2002 (12) TMI 390 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata rejected the Revenue's application for rectification of mistake in the Tribunal's Order related to the confiscation of Indian Currency, stating that the Tribunal had jurisdiction to decide the matter as currency is not considered baggage under the Customs Act. The Tribunal upheld the charges against the appellants and allowed redemption of the currency on payment of fines.