2005 (11) TMI 266

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..... ck bearing Regd. No. DL-IGB/2041 near Purnia More, Dalkhola, after a chase, as the said truck tried to run away violating Customs Officers signal to stop. Then the said truck was checked and contraband goods were found loaded in the said truck. The truck in question was brought to the Kaliachak Customs Office where it was thoroughly checked in the presence of the driver and two independent witnesses, resulting in the recovery of 1500 pcs. of Japan-made Video Cassettes marked as Panasonic AF-E180 kept concealed under 659 cans. The driver of the said truck produced the covering documents for the beer cans. But he could not produce any valid documents in support of importation of the possession/transportation of blank Video Cassettes of Jap .....

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..... he facts of the case. He also submits that the Commissioner (Appeals) in the impugned Order-in-Appeal has observed that Section 119 of the Customs Act, 1962 provides that any goods used for concealing smuggled goods shall also be liable to confiscation and upheld the Order-in-Original of confiscation in disregard to the observations of the Tribunal in the case of Mazda Chemicals reported in 1996 (88) E.L.T. 767 (WRB) in which it was held that there was a distinction between concealment and coverage. Shri Dey also submits that at best, the beer cans merely covered the contraband goods and as such, they are not liable to confiscation. He, therefore, prays that the Order-in-Appeal be set aside by allowing the appeal of the appellant company wi .....

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..... the Customs Officers and after a chase by the Customs, as the truck did not stop in spite of signalling by the Officers. The statement of the driver indicates that he was in knowledge of the contraband goods and he was involved in using the impugned goods for concealing the contraband goods for illegal gains. Section 119 of the Customs Act lays down for confiscation of goods used for concealing smuggled goods. In this case, there is no doubt that the beer cans were used as concealment for the smuggled blank Video Cassettes. I find that the case laws cited by the learned Advocate are distinguishable in the present case. I find no infirmity in the Order passed by the Commissioner (Appeals). As such, I uphold the same. The appeal filed by the .....

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