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of <h1>Appellate tribunal overturns confiscation order, citing lack of smuggling intent and genuine duty payment intent.</h1> The appellate tribunal set aside the Commissioner's order confiscating FMG Biscuits and USD 3250 under the Customs Act, citing the appellant's lack of ... Confiscation - Absolute confiscation of gold biscuits and foreign currency - Non-declaration Issues:1. Confiscation of goods and currency under Customs Act.2. Allegations of smuggling and concealment against the appellant.3. Impact of criminal proceedings on Customs Act adjudication.4. Appellant's intention to clear goods on payment of duty.Analysis:1. The appeal challenged the Order-in-Original confiscating FMG Biscuits and USD 3250 under Sections 111(d) and 111(1) of the Customs Act, 1962, with a penalty imposed under Section 112. The Commissioner's order was based on the appellant's failure to declare the goods and currency upon arrival at Hyderabad Airport, leading to confiscation and penalty.2. The appellant, accused of smuggling, had initially been convicted by the Special Judge for Economic Offences but later acquitted by the Metropolitan Sessions Judge. The appellant's defense highlighted his intent to pay customs duty, lack of concealment, and reliance on Customs Officers for declaration form filling, supported by a purchase invoice. The Metropolitan Sessions Judge's findings influenced the appellate decision, emphasizing no evidence of smuggling intent or concealment by the appellant.3. The judgment addressed the distinction between criminal prosecution and Customs Act adjudication, citing the Madras High Court case of Rekhi Road Liners (P) Ltd. v. CC, Madras. Despite the acquittal in the criminal case, the appellate tribunal considered the Metropolitan Sessions Judge's findings crucial, emphasizing the lack of concealment and the appellant's genuine intent to pay duty, supported by documentary evidence.4. The appellant's illiteracy and reliance on Customs Officers for assistance in customs declaration, along with having sufficient foreign exchange to cover duty costs, supported the conclusion that the appellant's actions were not indicative of smuggling intent. The tribunal found no merit in the Commissioner's order, setting it aside and allowing the appeal with any consequential relief deemed necessary.
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