2001 (10) TMI 601 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata set aside the personal penalty of Rs. 2500 imposed on the appellant due to lack of evidence and benefit of doubt. The appellant was apprehended with Bangladeshi currency but denied any involvement. The confiscated bicycle was ordered to be released as Customs Act provisions were not applicable. Appeal disposed of accordingly.