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<h1>CEGAT Rejects Early Hearing Request for Customs Confiscation of Luxury Goods</h1> <h3>CB. SHARMA Versus COLLECTOR OF CUSTOMS, NEW DELHI</h3> The Appellate Tribunal CEGAT, New Delhi rejected the appellant's request for early hearing regarding the confiscation of rare designer watches and pens ... Appeal - Early/out of turn hearing The appellant's request for early hearing was rejected by the Appellate Tribunal CEGAT, New Delhi. The goods in question were rare designer watches and pens valued at Rs. 20 lakh, confiscated by customs for not being declared. The goods were not eligible for redemption under Section 125 of the Customs Act, and no grounds were found for early hearing.