1998 (11) TMI 586 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant in a case involving the seizure of medicinal goods worth Rs. 6,853. The goods were confiscated by the Assistant Commissioner under the Customs Act, 1962, for an alleged attempt to export them to Bangladesh. However, the Tribunal found that there was no evidence of actual smuggling and overturned the confiscation order, granting relief to the appellant.