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    <title>2024 (12) TMI 1100 - CESTAT KOLKATA</title>
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    <description>The appellate tribunal overturned the confiscation of goods and vehicles and the penalties imposed on the appellant under the Customs Act, 1962. The tribunal found that the Department failed to prove the goods were smuggled, relying instead on the appellant&#039;s substantial evidence of legal purchase and Indian origin. The appeal was allowed, revoking the previous confiscation and penalties.</description>
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      <title>2024 (12) TMI 1100 - CESTAT KOLKATA</title>
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      <description>The appellate tribunal overturned the confiscation of goods and vehicles and the penalties imposed on the appellant under the Customs Act, 1962. The tribunal found that the Department failed to prove the goods were smuggled, relying instead on the appellant&#039;s substantial evidence of legal purchase and Indian origin. The appeal was allowed, revoking the previous confiscation and penalties.</description>
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