2001 (5) TMI 850 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata disposed of Revenue's appeals related to confiscated metal scraps intercepted by Customs. The Commissioner (Appeals) ruled in favor of the respondents, stating that foreign markings do not prove smuggling without further evidence. The Tribunal upheld the decision, rejecting Revenue's appeals due to lack of evidence proving the smuggled nature of the scrap.