2001 (6) TMI 729 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata set aside the order confiscating cattle and imposing penalties on appellants for alleged smuggling to Bangladesh. The Tribunal found no evidence of smuggling and criticized the negative onus placed on the appellants. The appeals were allowed, and consequential reliefs were granted to the appellants. Stay petitions were also disposed of.