Appellate Tribunal rules in favor of appellant, overturns truck confiscation & penalty.

The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, setting aside the confiscation of a truck carrying betel-nuts due to lack of evidence of smuggling and the owner's unawareness. The personal penalty of Rs. 10,000 was also waived.

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The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, setting aside the confiscation of a truck carrying betel-nuts as there was no evidence of smuggling and the owner was unaware. The personal penalty of Rs. 10,000 was also waived. (Case Citation: 2003 (11) TMI 418 - CESTAT, Kolkata)

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