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of <h1>Appellate Tribunal reverses Rs. 50,000 penalty for computer parts possession due to lack of evidence</h1> <h3>PRAKASH KUMAR SINGH Versus COMMISSIONER OF CUSTOMS, PATNA</h3> PRAKASH KUMAR SINGH Versus COMMISSIONER OF CUSTOMS, PATNA - 2001 (131) E.L.T. 278 (Tri. - Kolkata) The Appellate Tribunal CEGAT, Kolkata overturned the personal penalty of Rs. 50,000 imposed on the appellant for possession of computer parts, citing lack of evidence and doubt in the prosecution's case. The appellant's denial of ownership, coupled with the absence of specific recovery details, led to the penalty being set aside. The appeal was allowed in favor of the appellant.
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