2001 (11) TMI 888 - AT - Customs

Confiscation, fine and penalty - Smuggled goods - Confiscation - Conveyance - Redemption fine

Summary

Issues:
Confiscation of betel nuts of foreign origin and the truck, imposition of penalties on individuals involved.

Confiscation of Betel Nuts and Truck:
The Customs Officers intercepted a truck carrying betel nuts of foreign origin, disguised as miscellaneous goods. The driver admitted to the smuggling under instructions from the transport company. The officers seized the betel nuts and found discrepancies in the transport documents. The in-charge of the transport company confessed to preparing false documents knowingly. Further investigation revealed the owner's involvement and the fabrication of documents to conceal the illegal activity. The Tribunal held that circumstantial evidence indicated smuggling, despite the lack of direct proof. The betel nuts were deemed smuggled due to efforts to hide their origin. The owner was given the option to redeem the goods upon payment of a redemption fine and applicable duty.

Redemption Fine and Confiscation of Truck:
The Tribunal reduced the redemption fine for the truck from Rs. 60,000 to Rs. 40,000 considering the circumstances. The truck was liable for confiscation under the Customs Act due to its involvement in smuggling activities.

Imposition of Penalties:
Penalties of Rs. 2,000, Rs. 5,000, and Rs. 10,000 were imposed on individuals involved in the smuggling operation. The Tribunal upheld these penalties as justified, finding no reason to interfere with the Commissioner's decision. The penalties were confirmed for the in-charge of the transport company, the truck driver, and the owner of the transport company.

In conclusion, the Tribunal upheld the confiscation of the betel nuts and the truck, reduced the redemption fine for the truck, and confirmed the penalties imposed on the individuals involved in the smuggling operation. The decision was based on the circumstantial evidence indicating smuggling activities and the efforts to conceal the true nature of the transported goods.