COMMISSIONER OF CUSTOMS Vs. RITU KUMAR

JUDGEMENT

(1.) By this appeal under section 130A of the Customs Act, (hereinafter referred to as the Act) the Commissioner of Customs (Preventive), West Bengal, Kolkata has challenged the order of the Appellate Tribunal affirming the finding of the Commissioner of Appeal holding that there was no justification for confiscation of goods belonging to the appellant and of imposing personal penalty upon the directors of the respondent company.

(2.) The fact giving rise to the filing of this appeal may be summed up thus:

(3.) Being dissatisfied, the Revenue preferred an appeal before the Customs Excise and Gold Control Appellate Tribunal and as indicated earlier, the Tribunal has affirmed the order passed by the appellate authority.