2000 (2) TMI 449 - AT - Customs

Summary

The Appellate Tribunal CEGAT, CALCUTTA ruled in favor of the transporter company, stating there was no evidence of their involvement in mis-declaration of goods. The tribunal overturned the personal penalty of Rs. 50,000 imposed on the appellant, emphasizing that transporters are not required to check the contents of packages before transportation based on consignors' declarations. The tribunal found no evidence implicating the transporter and allowed the appeal with consequential relief.