2001 (7) TMI 412 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed against the Order-in-Appeal. The case involved the interception of silk yarn of Chinese origin from a Maruti Van. The appellant, owner of a travelling agency, was not connected to the goods in question. The penalty of Rs. 30,000 imposed on the appellant was found to be not sustainable under Section 112 of the Customs Act, 1962.