2003 (11) TMI 246 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Kolkata overturned the imposition of a personal penalty of Rs. 10,000 on the appellant, who was the proprietor of a courier service. The tribunal found that the appellant had no active role in the smuggling of ball bearings found in possession of the courier service and set aside the penalty, granting relief to the appellant.