2000 (9) TMI 196 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of a transporter, setting aside the confiscation of jute bales and personal penalty imposed on him. The Tribunal found no evidence of jute bales being used for concealing contraband goods and no proof of the transporter's knowledge of the illegal items being transported. The decision was based on previous Tribunal rulings.