Tribunal upholds Phensedyl & potato confiscation, reduces fine & penalty

The Tribunal upheld the confiscation of Phensedyl New Cough Linctus and potatoes used for concealment, as well as the truck's confiscation with a reduced fine. The personal penalty on the appellant was reduced, recognizing his partial responsibility. The appeal was partly allowed by reducing the fine and penalty imposed on the appellant.

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Issues Involved:
1. Confiscation of Phensedyl New Cough Linctus
2. Confiscation of potatoes used for concealment
3. Confiscation of the truck used for transportation
4. Imposition of personal penalty on the appellant

Issue-wise Detailed Analysis:

1. Confiscation of Phensedyl New Cough Linctus:
The DRI Officers detained a vehicle carrying 30,000 bottles of Phensedyl New Cough Linctus concealed beneath potato bags, intended for illegal export to Bangladesh. The goods were found without any supporting documents. The transportation method was unique, with the Phensedyl concealed beneath the potato bags. The goods were seized under Section 110 of the Customs Act, 1962, and later confiscated under Section 113(b) & (d) of the Customs Act, 1962, as they were meant for illegal export.

2. Confiscation of Potatoes Used for Concealment:
The truck also carried 215 gunny bags of potatoes weighing 9,675 Kgs, which were used to conceal the Phensedyl bottles. The potatoes were confiscated under Section 119 of the Customs Act, 1962, as they were used for concealing the contraband goods.

3. Confiscation of the Truck Used for Transportation:
The truck bearing Registration No.WB-63-3575 was used for transporting the Phensedyl for illegal export. The truck was confiscated under Section 115(2) of the Customs Act, 1962, but was allowed to be redeemed on payment of a fine of Rs.1,50,000/-. The appellant argued that he had no knowledge of the Phensedyl being loaded on the truck. However, the Tribunal found that the appellant, being the Power of Attorney holder for the truck, was aware of the transportation. The Tribunal reduced the fine from Rs.1,50,000/- to Rs.75,000/-.

4. Imposition of Personal Penalty on the Appellant:
The appellant was penalized Rs.50,000/- under Section 114 of the Customs Act, 1962. The Tribunal noted that the appellant, as the person responsible for the truck, could not absolve himself of the responsibility. The Tribunal found that the appellant was aware of the transportation of Phensedyl along with potatoes. However, the penalty was reduced from Rs.50,000/- to Rs.25,000/-.

Conclusion:
The Tribunal upheld the confiscation of Phensedyl New Cough Linctus and potatoes used for concealment. The truck's confiscation was also upheld but with a reduced fine. The personal penalty on the appellant was reduced, acknowledging his partial responsibility. The appeal was partly allowed to the extent of reducing the fine and penalty.

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