1999 (3) TMI 304 - AT - Customs

Summary

The appellate tribunal allowed the appeal in the case involving alleged outward smuggling of raw cattle skin valued at Rs. 33,800. The goods were recovered while being transported to an Indian town far from the border with Bangladesh. The appellant, a poor skin trader, had genuine intentions and the goods were not in the process of smuggling. The tribunal ordered the release of the confiscated goods and refund of sale proceeds if already disposed of.