2002 (8) TMI 526 - AT - Customs

Summary

Issues:
Confiscation of 'Urad Dal' and 'Matar Green' for illegal export to Nepal, redemption fines imposed, personal penalties on individuals, discrepancies in statements, justification for confiscation of goods and truck, evidence for illegal export, imposition of penalties.

Confiscation of Goods and Truck:
The case involved the confiscation of 'Urad Dal' and 'Matar Green' valued at Rs. 5,00,000 due to suspicion of illegal export to Nepal. The Commissioner of Customs, Patna imposed redemption fines and personal penalties on individuals. The truck carrying the goods was intercepted at a petrol pump in Raxaul. The driver revealed that the goods were sent from Delhi to Raxaul and intended for export to Nepal. However, the owner claimed the goods were for local sale. The Tribunal found discrepancies in statements but lacked concrete evidence supporting illegal export. Consequently, the confiscation of goods and the truck was set aside.

Discrepancies and Lack of Evidence:
The Revenue's case relied on the driver's statement alleging pressure from the traders to go to Nepal. However, there was no independent corroboration of this claim. Statements from the traders and the owner contradicted the driver's account, asserting they were not exporters. Minor discrepancies in statements did not establish illegal export. The Tribunal concluded that the evidence presented was insufficient to support the confiscation of goods and the truck.

Imposition of Penalties:
The Tribunal found no justification for imposing personal penalties on the appellants based on the discussions and lack of substantial evidence supporting the allegations of illegal export. Therefore, the penalties imposed on the individuals were set aside along with the confiscation of goods and the truck. All three appeals were allowed, providing consequential relief to the appellants, and the stay petitions were disposed of accordingly.