2018 (7) TMI 342 - AT - Customs

Smuggling - Rice - Phensedyl Cough Linctus (PCL) - Held that - The appellant is silent about the allegation as to why he has issued the challan on consignment of 360 bags of Rice to a non-existent Firm of 2014 consignee. Therefore, the submission of the appellant cannot be accepted - appeal dismissed - decided against appellant.

Summary

Issues:
1. Seizure of goods under Customs Act for illegal export.
2. Confiscation of goods and imposition of penalties.
3. Allegations of concealing and transporting seized goods.

Analysis:
1. The case involved the interception and seizure of a truck carrying 25,000 bottles of Phensedyl Cough Linctus (PCL) along with rice, suspected to be for illegal export to Bangladesh. The appellant, a wholesaler of rice, was found connected to the seized goods and faced penalties under the Customs Act and Foreign Trade Act for the alleged violation.

2. The adjudicating authority confiscated the PCL, rice, and the vehicle while imposing a redemption fine and a penalty of ?2 lakhs on the appellant. The Commissioner (Appeals) upheld this decision, citing discrepancies in the appellant's statements regarding the quantity of rice loaded and the existence of the consignee firm, leading to the dismissal of the appeal.

3. The appellant argued that the rice was loaded in the presence of the purchaser's representative and that the driver, not under the appellant's instruction, loaded the PCL from a different godown. However, the appellant failed to address why a challan for 360 bags of rice was issued to a non-existent firm, leading to the rejection of the appellant's submissions and the dismissal of the appeal by the tribunal.

In conclusion, the tribunal upheld the lower authorities' decision to confiscate the goods and impose penalties on the appellant based on the evidence of concealing and transporting the seized goods, as per the provisions of the Customs Act.