2003 (7) TMI 380 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai detained a parcel containing zircon valued at Rs. 78.50 lakhs sent from Bangkok to Chennai. P. Kumar denied ordering the zircon and Rakchue claimed it was sent by mistake. The zircon was confiscated and penalty imposed on P. Kumar. Rakchue's claim for ownership was dismissed, but goods not to be disposed of during appeal. Kumar's penalty waived due to lack of evidence for entry requirement.