2006 (2) TMI 415 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where a trader from Indore was found with 93 Mobile Phones purchased from Chennai. The Customs officers confiscated the phones and imposed a penalty of Rs. 2 Lakhs. The penalty was set aside by the Commissioner (Appeals) as the trader disowned the goods and mobile phones were not notified under the Customs Act. The Revenue's appeal to restore the penalty was rejected as there was no evidence of illegal import or dealing in smuggled goods by the trader. The order of the Commissioner was upheld, and the appeal failed.