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2018 (2) TMI 1619 - AT - CustomsIllegal exportation to Bangladesh - Cough Syrups - Bangladeshi Taka and Indian Currency Notes - Confiscation - Held that - export of Phensedyl Recodex Cough Syrup for illegal exportation to Bangladesh through a route other than the specified route under Section 7(1)( c) of the Act, 1962 is prohibited - the appellant had failed to give any satisfactory explanation in respect of storing of huge quantity of Cough Syrups and Bangladeshi Taka. It is presumed by the Revenue that the said amount is related to the sale proceeds of smuggled goods. At the time of seizure of Indian currency, the appellant could not give any explanation. Subsequently, Late Gopal Chandra Shil took a plea that the recovered Indian Currency notes were the advance payment received from the intending purchaser against the sale of the land and submitted copy of Deeds and Agreements. The Adjudicating authority had not examined the documents as these were not produced at the time of recovery - the Adjudicating authority cannot brush aside these evidences for the reason that these were not produced at the time of recovery. The confiscation of Cough Syrup and Bangladeshi Taka is upheld - confiscation of Indian currency is set aside - matter is remanded to the adjudicating authority to decide afresh - decided partly against appellant and part matter on remand.
Issues:
1. Confiscation of seized goods and imposition of penalties. 2. Confiscation of Cough Syrups, Bangladeshi Taka, and Indian Currency Notes. 3. Allegation of illegal exportation and sale of smuggled goods. 4. Verification of evidence related to seized Indian currency. 5. Application of Customs Act, 1962 in the case. Analysis: Issue 1: Confiscation of seized goods and imposition of penalties The case involved the recovery of Cough Syrups, Bangladeshi Taka, and Indian Currency Notes from the premises of late Gopal Chandra Shil. The Customs Officers proposed confiscation of the goods and penalties under Section 114 of the Customs Act, 1962. The Learned Commissioner confiscated the goods and imposed penalties on the individuals involved. The appellants challenged this decision. Issue 2: Confiscation of Cough Syrups, Bangladeshi Taka, and Indian Currency Notes The Revenue alleged that the seized Cough Syrups were intended for illegal export to Bangladesh. The Bangladeshi Taka and Indian Currency Notes were considered as sale proceeds of smuggled goods and confiscated under Section 121 of the Customs Act. Statements and submissions from the appellants and their legal representatives were considered regarding the origin and purpose of the seized goods and currency. Issue 3: Allegation of illegal exportation and sale of smuggled goods The Tribunal found that the export of Cough Syrups for illegal exportation to Bangladesh was prohibited under the Customs Act, 1962. The appellants failed to provide a satisfactory explanation for the presence of a large quantity of Cough Syrups and Bangladeshi Taka. The Adjudicating authority's findings regarding the confiscation of these items were upheld. Issue 4: Verification of evidence related to seized Indian currency Regarding the seized Indian currency, the Tribunal noted conflicting statements and evidence. While the Revenue presumed the currency to be proceeds of smuggled goods, the appellants claimed it was related to an advance payment for the sale of property. The Tribunal found that the Adjudicating authority did not adequately examine the documents supporting the appellants' claim. The matter was remanded for a fresh decision. Issue 5: Application of Customs Act, 1962 in the case The Tribunal emphasized the need for thorough verification of evidence and proper consideration of submissions in adjudicating cases under the Customs Act, 1962. It set aside the confiscation of Indian currency, remanding the matter for further examination, and directed a denovo Adjudication for the imposition of penalties. In conclusion, the Tribunal upheld the confiscation of Cough Syrups and Bangladeshi Taka, set aside the confiscation of Indian currency, and remanded the matter for fresh adjudication and penalty determination in accordance with the law.
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