2001 (7) TMI 237 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant in a case involving the seizure of sarees near the border. The appellant claimed ownership of the goods, providing evidence such as cash memos. The tribunal found flaws in the authorities' reasoning and lack of evidence to support the accusation of illegal exportation. The tribunal overturned the confiscation order and penalty, granting relief to the appellant.