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    <title>2001 (5) TMI 466 - CEGAT, KOLKATA</title>
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    <description>The Appellate Tribunal CEGAT, Kolkata overturned the confiscation of betel nuts and imposition of penalty due to lack of evidence proving foreign origin and smuggled nature of the goods. The appeal was allowed, and the orders were set aside.</description>
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      <description>The Appellate Tribunal CEGAT, Kolkata overturned the confiscation of betel nuts and imposition of penalty due to lack of evidence proving foreign origin and smuggled nature of the goods. The appeal was allowed, and the orders were set aside.</description>
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