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<h1>CEGAT Kolkata overturns personal penalty, reduces redemption fine, upholds truck confiscation under Customs Act</h1> The Appellate Tribunal CEGAT, Kolkata set aside Md. Ohidul Islam's personal penalty of Rs. 50,000 due to lack of evidence. Shri Bharunt, the truck owner, ... Smuggling - Benefit of doubt - Penalty - Confiscation of conveyance The Appellate Tribunal CEGAT, Kolkata disposed of two appeals arising from the same Commissioner of Customs (Prev.), Calcutta order. Md. Ohidul Islam's personal penalty of Rs. 50,000 was set aside due to lack of evidence beyond the driver's statement. The truck owner, Shri Bharunt, had his redemption fine reduced to Rs. 3,000 as he was not involved in the contraband transportation. The truck confiscation was upheld under Section 115(2) of the Customs Act, 1962.
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