2017 (12) TMI 457 - AT - Customs

Penalty - smuggling of Ketamine concealing into the tobacco packet - Held that - it is crystal clear that it is a case of the drugs export, Ketamine which is injurious to the health. It is subject matter of the Narcotics and Drugs Act. The main offender, as usual, absconded so the appellant cannot escape from his liability especially when he has confessed that he knows the CFA exporter and the item to be exported. The Commissioner (Appeals) has already taken a lenient view and reduced the penalty substantially. There is no further scope to reduce the same - appeal dismissed - decided against appellant.

Summary

Issues:
1. Penalty imposition on the appellant for abetment in drug smuggling.

Analysis:
The case involved an appeal against the imposition of a penalty on the appellant for his alleged involvement in abetting drug smuggling. The facts revealed that the appellant had arranged a meeting between the exporter and a Customs officer, facilitating the smuggling of Ketamine, a narcotic substance. The appellant argued that he was not the owner of the company involved but merely an employee, and cited precedents to support his defense. However, the Department contended that the appellant's involvement was evident as he introduced the exporter to the Customs officer and was aware of the smuggling activities. The Tribunal observed that the case pertained to drug export, a serious offense under the Narcotics and Drugs Act. Despite the main offender absconding, the appellant's confession of knowledge regarding the smuggling operation implicated him. The Commissioner (Appeals) had already reduced the penalty, and the Tribunal, lacking the authority to enhance penalties, upheld the decision, dismissing the appellant's appeal.

This judgment underscores the gravity of drug-related offenses and the liability of individuals involved in abetting such crimes. It highlights the importance of evidence, confessions, and legal precedents in determining culpability in cases of drug smuggling. The Tribunal's decision to uphold the penalty serves as a deterrent against illegal activities and emphasizes the need for strict enforcement of laws governing narcotics and drugs.