1999 (11) TMI 707 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata considered two Stay Petitions related to a penalty imposed by the Commissioner of Customs. One penalty of Rs. 1.00 lakh on Shri Prakash Chandra was dispensed with due to legal import documents provided. The penalty of Rs. 50,000.00 on Shri Atma Ram Maheshka, a weaver and consignee, was unconditionally allowed as no specific role was attributed to him. The Silk Yarn was absolutely confiscated, leading to early hearing of appeals on 19-1-2000.