Customs confiscation fails without proof of attempted illegal export, as mere non-claim of goods is insufficient

Confiscation of a truck under the Customs Act was found unsustainable because the record contained no evidence of attempted illegal export to Bangladesh. The mere absence of any claimant for the Phensedyl cough linctus was not enough to support confiscation where the foundational allegation of attempted export had not been established. The confiscation was therefore set aside and consequential relief followed.

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Issues: Whether the confiscation of the truck was sustainable under Section 115 of the Customs Act, 1962 in the absence of evidence showing attempted illegal export of the goods.

Analysis: The finding recorded was that no evidence had been produced to substantiate the allegation of attempted export to Bangladesh. The mere fact that nobody claimed ownership of the Phensedyl Cough Linctus did not, by itself, justify confiscation of the truck when the foundational allegation of illegal export had not been established.

Conclusion: The confiscation of the truck was unsustainable and was set aside, with consequential relief to the appellant.

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