2001 (5) TMI 466 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata overturned the confiscation of betel nuts and imposition of penalty, as authorities failed to prove foreign origin and smuggled nature of the goods. The appeal was allowed, and the orders were set aside. (Case: 2001 (5) TMI 466 - CEGAT, Kolkata)