2009 (3) TMI 778 - AT - Customs

Summary

The judgement from Appellate Tribunal CESTAT, Mumbai in 2009 (3) TMI 778 - CESTAT, Mumbai, was presided over by Shri P.G. Chacko, J. The case involved an appeal by an appellant represented by Ms. Karuna Pardeshi, Advocate, against the Commissioner's order to confiscate four trailers under Section 115(2) of the Customs Act. The Commissioner also imposed a penalty of Rs. 50,000 under Section 117 of the Act. The trailers were used to transport containers with various goods, but there was no indication that the goods were smuggled. The judgement found that the confiscation under Section 115(2) was misapplied due to lack of evidence of smuggling. Similarly, the penalty under Section 117 was deemed unjustified as there was no specific contravention of legal provisions. As a result, the recovery of the fine and penalty were stayed until the final disposal of the appeal. The judgement highlighted the importance of proper legal basis for confiscation and penalties under the Customs Act.