2000 (7) TMI 503 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata disposed of 11 appeals arising from the same order of the Commissioner of Customs, Patna. The truck owners' trucks were confiscated with an option to redeem them on payment of a fine. The Tribunal found that confiscation was not justified as the owners, drivers, and khalasis were not aware of the smuggling activities. The confiscation was set aside, and the appeals were allowed.