1996 (10) TMI 316 - AT - Customs

Summary

The Customs seized four containers with goods valued at Rs. 69.85 lacs, suspecting smuggling. The steamer agent appealed the order confiscating the containers. The Collector's view that the containers are "packages" was challenged. The Court held that the containers were not "packages" under Section 118. The goods were not concealed, so Section 119 did not apply. The appeal was allowed, and the impugned order was set aside.