2004 (2) TMI 245 - AT - Customs

Summary

Issues: Confiscation of goods under Customs Act, imposition of personal penalties, attempt to export to Bangladesh

Confiscation of Goods under Customs Act:
The judgment involves the confiscation of 15,640 pieces of Printed Sarees valued at Rs. 24,81,000. The Commissioner of Customs imposed personal penalties on the individuals under Sections 113(b), 113(d), and 112 of the Customs Act, 1962. The goods were seized by BSF Officers from a Shop-cum-Godown, leading to adjudication proceedings initiated by the Assistant Commissioner of Customs. The appellants claimed the goods were for retail sale, not for export. The Commissioner, however, did not accept this defense, resulting in the impugned Order.

Attempt to Export to Bangladesh:
The Commissioner based the finding of an attempt to export on various circumstantial evidences, including the financial position of the appellants, statements regarding purchase of the Sarees, and the delayed claiming of ownership. The Commissioner's reasoning was challenged by the appellants' consultant, arguing that there was no direct evidence of an attempt to export. The Tribunal analyzed the situation and found that there was no movement of goods from Indian Territory towards Bangladesh, crucial for establishing an attempt to export. The initial statement of one of the individuals was retracted, casting doubt on its voluntary nature. Ultimately, the Tribunal concluded that there was no attempt to export the goods, leading to the setting aside of the Order of confiscation and penalties.

Imposition of Personal Penalties:
The judgment also addressed the imposition of personal penalties on the individuals involved. The Commissioner relied on various factors to justify the penalties, including conflicting statements regarding the purchase of the Sarees and the appellants' financial status. However, the Tribunal, after considering both sides' submissions, found that there was no evidence of an attempt to export the goods. Consequently, the Tribunal allowed the appeals, setting aside the penalties imposed on the appellants.

In conclusion, the judgment dealt with the confiscation of goods under the Customs Act, the attempt to export to Bangladesh, and the imposition of personal penalties. The Tribunal ultimately ruled in favor of the appellants, concluding that there was no evidence of an attempt to export the goods, leading to the reversal of the confiscation order and the penalties imposed.