2001 (10) TMI 956 - AT - Customs

Summary

The appeal by M/s. Vijay Laxmi Transport against a penalty imposed by the Commissioner of Customs, New Delhi was allowed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal found that the appellants had no knowledge that the goods were of foreign origin or smuggled, and there was no evidence to prove otherwise. The impugned order imposing the penalty of Rs. 2 lakhs was set aside, and the appeal was allowed.