1998 (8) TMI 538 - AT - Customs

Summary

The Appellate Tribunal CEGAT, CALCUTTA dismissed the appeal filed by the Revenue regarding a penalty imposed on a transporter for transporting contraband goods. The tribunal found no evidence of the transporter's knowledge of the goods' illegal origin, leading to the penalty being set aside. The Revenue's appeal was dismissed as no evidence was presented to prove the transporter's knowledge of the offending goods.