2001 (12) TMI 170 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata overturned the Commissioner of Customs' decision to confiscate a truck and impose a penalty of Rs. 5,000 on the owner for transporting smuggled Teak wood. The tribunal found no evidence implicating the owner or proving his knowledge of the illegal activity. The owner claimed the truck was used for legitimate business purposes and the penalty was based on assumptions without evidence. The tribunal ruled in favor of the owner, setting aside the confiscation and penalty. Appeal allowed with relief to the owner.