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of <h1>CESTAT: Confiscation Overturned for Liquor Possession</h1> The Appellate Tribunal CESTAT, Mumbai overturned the confiscation of liquor bottles seized from shops and residential premises, ruling that the appellants ... Confiscation and penalty - Smuggling The Appellate Tribunal CESTAT, Mumbai overturned the confiscation of liquor bottles seized from shops and residential premises, ruling that the appellants were not importers but only in possession of the goods. The tribunal found that the provisions of Sec. 111(d) of the Customs Act were not applicable, leading to the order being set aside and the appeal allowed. (2003 (8) TMI 260 - CESTAT, Mumbai)
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