Proof of intended illegal export was insufficient, so absolute confiscation of urea was set aside on benefit of doubt.

Absolute confiscation of Indian-origin urea alleged to have been attempted for illegal export to Nepal was not sustained because the authorities failed to conclusively prove export intent. The goods were intercepted about 5 kilometres from the border road, and the route taken by the truck and the alleged consignee's absence were found insufficient on their own to establish smuggling. The explanation that the goods were destined for Kharibari was supported by challans and related documents, so the benefit of doubt was extended and confiscation was set aside.

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Issues: Whether the absolute confiscation of Indian-origin urea on the allegation of attempted illegal export to Nepal was justified.

Analysis: The goods were intercepted about 5 kilometres away from the border road, and the evidence relied upon by the authorities, including the route taken by the truck and the alleged consignee's absence, was held insufficient to conclusively establish that the goods were meant for illegal export to Nepal. The explanation that the goods were destined for Kharibari was supported by challans and related documents. In these circumstances, the benefit of doubt was extended to the appellant.

Conclusion: The absolute confiscation was not sustained and the appeal was allowed.

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