2003 (3) TMI 470 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata upheld the decision of the Commissioner of Customs (Appeals) to set aside the confiscation of cell phones and radios of foreign origin. The Revenue failed to prove that the goods were smuggled, as they were non-notified items under the Customs Act. The Tribunal found no merit in the Revenue's appeal and rejected it.