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of <h1>CEGAT Rules in Favor of Appellant in Silver Slabs Case</h1> <h3>GAURI SHANKAR SINGH Versus COMMISSIONER OF CUSTOMS, KANPUR</h3> GAURI SHANKAR SINGH Versus COMMISSIONER OF CUSTOMS, KANPUR - 2001 (127) E.L.T. 286 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, Shri Gauri Shankar Singh, in a case involving the recovery of silver slabs. The tribunal found no evidence that the silver was smuggled and ordered the Customs Department to release the goods to the appellant. The penalty amount pre-deposited by the appellant was also directed to be refunded. The appeal was allowed with consequential relief to the appellant.
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