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of <h1>Appeals Decided: Remand for First Appellant, Dismissal for Others. Penalty Overturned.</h1> <h3>MOTIAR SEIKH Versus COMMISSIONER OF CUSTOMS (PREV), KOLKATA</h3> MOTIAR SEIKH Versus COMMISSIONER OF CUSTOMS (PREV), KOLKATA - 2007 (213) E.L.T. 131 (Tri. - Kolkata) The appeal of the first appellant was remanded for decision on merits, while the appeals of the other two appellants were dismissed. The lower appellate authority set aside the penalty for the second and third appellants. Appeal No. CSM-156/04 was allowed for remand, and Appeal Nos. CSM 60-61/05 were dismissed.
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