1999 (2) TMI 588 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of Smt. Archana Wadhwa, setting aside the order of absolute confiscation of goods valued at Rs. 19,635/- and Bangladeshi currency. The Tribunal found that the goods were not in commercial quantity and should have been released on payment of fine under Section 125 of the Customs Act, 1962. The Tribunal noted that the quantity of goods seized was not specified in the schedule, and the value alone does not determine commercial quantity. The appeal was allowed with consequential relief to the appellants.