2007 (10) TMI 34 - AT - Customs

Confiscation of plywood on the ground that same was used for concealing the contraband goods Held that coverage of contraband items with bonafide consignment,cannot be held to be concealment - concealment and coverage both are different Confiscation is set aside

Summary

The appellate tribunal in New Delhi set aside the confiscation of 1063 pieces of plywood valued at Rs. 4,30,536 under Section 119 of the Customs Act 1962. The tribunal ruled that using plywood to cover contraband goods does not constitute concealment, allowing the appellant's appeal.