2003 (11) TMI 418 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, setting aside the confiscation of a truck carrying betel-nuts as there was no evidence of smuggling and the owner was unaware. The personal penalty of Rs. 10,000 was also waived. (Case Citation: 2003 (11) TMI 418 - CESTAT, Kolkata)