Mere covering of contraband with lawful goods is not concealment for confiscation under customs law.

Mere covering of contraband goods with otherwise lawful imported garments does not amount to concealment for confiscation under Section 119 of the Customs Act, 1962. The distinction between concealment and simple covering was applied, and the garments were found only to have been used to cover gas cylinders, not to hide them in the legal sense required by the provision. On that basis, confiscation of the garments was not sustainable.

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Issues: Whether confiscation of legally imported garments was justified on the ground that they were used to cover contraband gas cylinders so as to attract Section 119 of the Customs Act, 1962.

Analysis: The lawful garments were found to have been used by the truck driver for covering the gas cylinders. The distinction between concealment and mere covering was applied, and mere covering of contraband by otherwise lawful goods was held not to amount to concealment for the purpose of confiscation under the section.

Conclusion: Confiscation of the garments was not sustainable and the appeal succeeded.

Ratio Decidendi: Mere covering of contraband goods by lawful goods does not constitute concealment so as to attract confiscation under Section 119 of the Customs Act, 1962.

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