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    <title>2013 (9) TMI 351 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal filed by the appellant, setting aside the orders for confiscation of the vehicle bearing No.WB 03-3947 and imposition of penalty under the Customs Act, 1962. The judgment emphasized the necessity of establishing knowledge and authorization in cases of confiscation and penalty under the Customs Act, ensuring fair treatment and compliance with legal provisions.</description>
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      <description>The Tribunal allowed the appeal filed by the appellant, setting aside the orders for confiscation of the vehicle bearing No.WB 03-3947 and imposition of penalty under the Customs Act, 1962. The judgment emphasized the necessity of establishing knowledge and authorization in cases of confiscation and penalty under the Customs Act, ensuring fair treatment and compliance with legal provisions.</description>
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