Confiscation for non-entry in RG-I register fails without evidence of clandestine clearance or removal attempt.

Confiscation of goods could not be sustained merely because they were not entered in the RG-I register, where the goods were found in the packing department and the record contained no material showing clandestine clearance or an attempt to remove them. Non-entry by itself was treated as insufficient; liability required corroborative evidence of an intention to clear unaccounted goods. On that basis, the confiscation order was set aside and consequential relief followed.

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Issues: Whether confiscation of goods was sustainable merely because the goods were not entered in the RG-I register, in the absence of material showing clandestine clearance or an attempt to remove the goods.

Analysis: The goods were seized from the packing department while containers and cartons were being packed. The record did not contain material to support clandestine clearance or an attempt to clear the goods without accounting. Confiscation for non-entry in the RG-I register is not to be upheld routinely, and liability arises only where there is corroboration of an intention to remove such unentered goods. Following the earlier tribunal decision relied upon, the confiscation could not be sustained.

Conclusion: The confiscation order was set aside and the appeal was allowed with consequential relief in favour of the appellant.

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