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of <h1>CEGAT Kolkata: Erased Origin Marks Not Proof of Smuggling. Confiscation Order Overturned</h1> <h3>GUL TARA CHAND KRIPALANI Versus CC. (P), CALCUTTA</h3> GUL TARA CHAND KRIPALANI Versus CC. (P), CALCUTTA - 2002 (150) E.L.T. 1021 (Tri. - Kolkata) The Appellate Tribunal CEGAT, Kolkata overturned the lower authorities' decision to confiscate items of alleged foreign origin from a shop in Calcutta. The tribunal found that erasing marks of origin does not prove smuggling, and the department failed to prove the goods were smuggled. The appeal was allowed, and the confiscation order was set aside.
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