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of <h1>CEGAT Kolkata Tribunal Waives Penalty, Cites Illegal Confiscation</h1> <h3>HARI OM MOUR Versus COMMISSIONER OF CUS., SHILLONG</h3> HARI OM MOUR Versus COMMISSIONER OF CUS., SHILLONG - 2001 (136) E.L.T. 908 (Tri. - Kolkata) The Appellate Tribunal CEGAT, Kolkata granted unconditional waiver of the penalty amount of Rs. 50,000 imposed on the applicant as the goods were neither prohibited nor notified, making absolute confiscation unlawful. The Tribunal cited previous cases and ruled in favor of the applicant, setting aside the impugned order.
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