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<h1>CEGAT Kolkata Tribunal Overturns Penalties for Confiscated Grocery Items</h1> The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants in a case involving confiscated grocery items intended for their shops beyond the ... Confiscation of goods - Burden of proof The Appellate Tribunal CEGAT, Kolkata reviewed eight cases where grocery items were confiscated for alleged export to Bangladesh. The tribunal found that the goods were actually intended for the appellants' shops located beyond the interception point. The tribunal ruled in favor of the appellants, stating that there was no evidence of illegal export and overturned the penalties and confiscation orders.