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<h1>Appeal Dismissed: Revenue's Duty Recovery Challenge on Biscuits Rejected</h1> The appeal filed by Revenue regarding duty recovery on biscuits was dismissed by the Appellate Tribunal CEGAT, Mumbai. The unreliable Panchnama and lack ... Seizure - Transit checks - Confiscation of vehicle The Appellate Tribunal CEGAT, Mumbai dismissed the appeal filed by Revenue regarding duty recovery on biscuits, citing unreliable Panchnama and lack of grounds for confiscating the vehicle under the Customs Act, 1962. The appeal was not upheld, and the impugned order was maintained.