1983 (1) TMI 274 - AT - Customs

Summary

Issues:
- Conviction and penalty in separate Customs proceedings causing hardship to a foreign national
- Confiscation of goods and imposition of personal penalties by the Additional Collector of Customs
- Appeal for relief on grounds of undue hardship and disproportionate punishment
- Discrepancies in punishment among collaborators and consideration of foreigner's circumstances

Analysis:

The judgment by the Appellate Tribunal CEGAT NEW DELHI addresses the issue of a foreign national facing considerable hardship due to a conviction by a Court of Law and the imposition of penalties in separate Customs proceedings. The case involves a Swiss National, Mr. Heinz Meier Albert, intercepted at Delhi Airport with undeclared goods. The Department alleged that Mr. Albert, along with two other collaborators, was involved in smuggling activities. The Additional Chief Metropolitan Magistrate had already convicted Mr. Albert and one of the collaborators, Mr. Witschi Kurt, sentencing them to imprisonment and fines.

During the Customs proceedings, Mr. Saleem Ahmed, the third collaborator, could not be located, and Mr. Kurt did not contest the case, citing financial constraints. Mr. Albert, on the other hand, denied the allegations, claiming his statement was obtained under duress. The Additional Collector of Customs ordered the confiscation of goods and imposed personal penalties on Mr. Albert, Mr. Kurt, and Mr. Saleem Ahmed. The Tribunal noted discrepancies in the treatment of the collaborators, with Mr. Albert facing a significantly higher penalty compared to the others.

The Tribunal considered the circumstances of Mr. Albert, a foreigner without financial resources, living in hardship after his release. It emphasized the need to take into account the individual circumstances of offenders, especially in cases involving foreigners facing difficulties in paying penalties. The Tribunal found Mr. Albert's punishment disproportionate to his level of involvement in the smuggling activities, especially when compared to the lenient treatment of the other collaborators. Consequently, the Tribunal reduced the personal penalty imposed on Mr. Albert to Rs. 1000, considering the considerable hardship he had already endured.