https://www.taxtmi.com/caselaws?id=111061 The Appellate Tribunal CESTAT, Kolkata, set aside the confiscation of 9180 Kg. of black tea under the Customs Act, ruling in favor of the tea owners and transporters. The Tribunal found that the tea owners were not involved in smuggling activities and were engaged in legitimate business transportation. Following the precedent in the Mazda Chemicals case, the Tribunal concluded that confiscation of the tea bags used to conceal contraband was unjustified. The confiscation was overturned, and the tea was ordered to be released, with no further action required for the transporters. en-us Tue, 18 Nov 2003 00:00:00 +0530 Fri, 20 Apr 2012 11:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111061 The Appellate Tribunal CESTAT, Kolkata, set aside the confiscation of 9180 Kg. of black tea under the Customs Act, ruling in favor of the tea owners and transporters. The Tribunal found that the tea owners were not involved in smuggling activities and were engaged in legitimate business transportation. Following the precedent in the Mazda Chemicals case, the Tribunal concluded that confiscation of the tea bags used to conceal contraband was unjustified. The confiscation was overturned, and the tea was ordered to be released, with no further action required for the transporters. Case-Laws Customs Tue, 18 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111061