2002 (7) TMI 719 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata set aside the personal penalty of Rs. 45,000 imposed on the appellant for storing smuggled goods in a godown rented to Shri Babubhai. The appellant's claim of innocence and efforts to assist in identifying Babubhai were considered, leading to the penalty being overturned. The appeal was allowed.