2000 (11) TMI 842 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata overturned the lower authorities' decision to confiscate betel nuts and impose personal penalties on three appellants. The Tribunal found that markings of foreign origin on the bags were not sufficient evidence to prove smuggling, and the betel nuts were likely of indigenous origin. The Tribunal extended the benefit of doubt to the appellants and allowed their appeals, providing consequential relief.