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Issues involved: Confiscation of electronic goods under Section 111(d) of the Customs Act, 1962 read with Section 3 of the Foreign Trade (Development & Regulation) Act, 1962, imposition of penalty under Section 112(a) of the Customs Act, 1962.
Confiscation of Goods: The Commissioner of Customs confiscated electronic goods valued at approximately Rs. 11 lakhs under Section 111(d) of the Customs Act, 1962, with an option of redemption on payment of a fine of Rs. 5 lakhs. A penalty of Rs. One lakh was imposed on the appellant under Section 112(a) of the Customs Act, 1962. Facts and Circumstances: The goods were seized from a van intercepted by the police, and the appellant and the driver were arrested. The appellant admitted to regularly bringing and selling foreign goods without paying customs duty. Statements and evidence indicated the appellant's involvement in smuggling, supported by false bills and receipts. Decision: The Tribunal found evidence, including retracted statements and false documents, pointing to the appellant's involvement in smuggling. The Department proved the goods were non-notified under Section 123 of the Customs Act, justifying confiscation. The fine in lieu of confiscation was reduced to Rs. 3,00,000, while the penalty of Rs. 1,00,000 was upheld. The appeal was partly allowed by reducing the fine amount. Conclusion: The Tribunal upheld the confiscation of goods and penalty imposition under the Customs Act, 1962, based on evidence of smuggling activities and false documentation. The fine in lieu of confiscation was reduced, considering the value of goods and overall circumstances of the case.
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