1986 (11) TMI 236 - AT - Customs

Summary

Issues:
- Transfer of Revision Applications to Appeals
- Confiscation of contraband goods and imposition of penalties under Customs Act and Defence of India Rules
- Challenge to the impugned orders by appellants
- Acquittal in Criminal Courts and its impact on the present case
- Conscious possession and control of contraband goods by the appellants
- Exoneration of one appellant by Central Board of Excise and Customs
- Distinction between Customs Act and Defence of India Rules
- Penalty amount imposed

Transfer of Revision Applications to Appeals:
The three appeals were initially Revision Applications before the Central Government but were statutorily transferred to be dealt with as appeals by the Appellate Tribunal.

Confiscation of contraband goods and imposition of penalties:
The Department seized contraband goods from the appellants and issued Show Cause Notices. The Adjudicating Authority confiscated the goods and imposed penalties under Customs Act and Defence of India Rules. The appellants challenged these orders through separate appeals.

Acquittal in Criminal Courts and its impact:
The appellants were acquitted in Criminal Courts, but the Tribunal held that a contrary finding can be made based on the evidence. The Tribunal noted that the criminal proceedings' records cannot be considered in these appeals.

Conscious possession and control of contraband goods:
The Tribunal found that the contraband goods were recovered from the conscious possession and control of the appellants based on statements, witness testimonies, and other evidence. The appellants' contention of the goods being planted was rejected.

Exoneration of one appellant and distinction between Acts:
One appellant was exonerated by the Central Board of Excise and Customs on abetment charges but was found involved in dealing with contraband goods. The Tribunal highlighted the differences between the Customs Act and Defence of India Rules.

Penalty amount imposed:
The Tribunal upheld the penalty amount imposed, considering the nature and quantity of the contraband goods involved.

In conclusion, all the appeals were dismissed as they lacked merit based on the Tribunal's detailed analysis of the evidence and legal provisions.