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Issues:
1. Seizure and confiscation of goods under Customs Act, 1962. 2. Confiscation of goods used for concealing smuggled goods. 3. Imposition of penalties on individuals involved in the transportation of goods. Seizure and Confiscation of Goods: The case involved the interception of a truck carrying poppy seeds of foreign origin concealed under bags of Makhana. The authorities seized the poppy seeds and Makhana valued at Rs. 2,25,000/- and Rs. 3,35,750/- respectively under Section 110 of the Customs Act, 1962. The Commissioner of Customs, Lucknow ordered the absolute confiscation of the poppy seeds under Section 111(d) of the Customs Act, 1962 and the confiscation of Makhana with an option for redemption on payment of a fine. The truck transporting the goods was also confiscated with an option for redemption on payment of a fine, in addition to penalties imposed on individuals involved. Confiscation of Goods Used for Concealing Smuggled Goods: The appellant, the owner of Makhana, contested the confiscation and penalties imposed, arguing that he was unaware of the contraband nature of the poppy seeds concealed with the Makhana. The appellant relied on a previous Tribunal decision but the Tribunal held that under Section 119 of the Customs Act, 1962, any goods used for concealing smuggled goods are liable for confiscation, irrespective of the owner's knowledge. The Tribunal emphasized that the cited case's decision was specific to that case and not applicable in this scenario. Consequently, the Tribunal upheld the confiscation of Makhana but revoked the penalty imposed on the appellant due to lack of knowledge regarding the smuggled goods. Imposition of Penalties: The Commissioner had imposed penalties of Rs. 50,000/- each on the driver of the truck, the claimant of Makhana, and the consignor of Makhana. However, the Tribunal set aside the penalty imposed on the appellant, the owner of Makhana, as there was no evidence of his knowledge about the smuggled poppy seeds. The Tribunal rejected the appeal, except for the modification in penalty, and upheld the confiscation of goods and the truck, emphasizing the liability under Section 119 of the Customs Act, 1962 for goods used to conceal smuggled items.
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