2003 (1) TMI 471 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata set aside penalties imposed on appellants for confiscation of Bangladesi Synthetic fabrics as there was no evidence connecting them to the seized goods. The appellants denied ownership, stating an unknown person left the bag at the tea stall. Lack of evidence led to penalties being overturned, with no order on fabric confiscation. Appeals were disposed of accordingly.