2002 (2) TMI 268 - AT - Customs

Summary

Issues:
Confiscation of Metal Scraps, trucks, and imposition of personal penalties based on seizures made by Customs Officers.

Analysis:
The judgment pertains to multiple appeals arising from the same impugned order of the Commissioner of Customs (Prev.), West Bengal, Kolkata, involving confiscation of Metal Scraps, trucks used for transportation, and imposition of personal penalties. The Metal Scraps were intercepted on various dates, with foreign origin Metal Scraps seized from trucks and godowns. The appellants were issued show cause notices proposing confiscation and penalties. During adjudication, the owners produced documents to prove lawful procurement, challenging the smuggling allegations. The Commissioner, however, upheld the confiscations and penalties.

Upon review, the Member found that the Metal Scraps were non-notified items, and the Revenue lacked direct evidence of smuggling. The statements regarding Metal Scrap origins did not specifically implicate the seized goods. The Commissioner's order was critiqued for contradicting itself on burden of proof and relying on assumptions. Consequently, the benefit of doubt was extended to the owners, leading to the release of Metal Scraps unconditionally.

As a result of releasing the Metal Scraps, the judgment set aside the confiscation of trucks and personal penalties imposed on individuals. The decision allowed all appeals and stay petitions, concluding in favor of the appellants.