2000 (11) TMI 579 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata disposed of two appeals arising from the same Commissioner of Customs (Prev.), Calcutta order. Md. Ohidul Islam's personal penalty of Rs. 50,000 was set aside due to lack of evidence beyond the driver's statement. The truck owner, Shri Bharunt, had his redemption fine reduced to Rs. 3,000 as he was not involved in the contraband transportation. The truck confiscation was upheld under Section 115(2) of the Customs Act, 1962.