1999 (10) TMI 136 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Calcutta overturned a penalty of Rs. 50,000 imposed on M/s. Jain Roadways for the transportation of smuggled Chinese raw silk yarn. The tribunal found that Jain Roadways were not directly involved in loading or transporting the contraband and set aside the penalty, granting them relief.