2001 (7) TMI 444 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal filed by Smt. Archana Wadhwa, setting aside the confiscation of the carrier vehicle and penalties imposed on the appellants. The tribunal found that there was insufficient evidence to prove that the Hand Tractor carried by the vehicle was smuggled, as the only basis was the foreign origin marking. The appellants were not aware of the alleged smuggling, as the person who hired the vehicle fled upon interception by Customs. The confiscation of the carrier vehicle was deemed unjustified, and the penalties were revoked.