Tribunal Upholds Rs. 2 Lakhs Penalty for Heroin Courier Attempt

The tribunal upheld the penalty of Rs. 2 lakhs imposed on the appellant for his involvement in attempting to courier Heroin concealed in books to Maldives. The appellant's protestation of innocence was dismissed as evidence established his role in handling the consignment. The tribunal found the addendum to the show cause notice valid and emphasized that the appellant's admission of involvement undermined his claim of ignorance. The appeal was dismissed, applying the principle of res ipsa loquitur, and the Miscellaneous Application was disposed of accordingly.

---

---

Issues:
Seizure of Heroin concealed in books attempted to be couriered to Maldives, imposition of penalty on the appellant, validity of addendum to show cause notice, appellant's protestation of innocence.

Analysis:
The judgment in question pertains to the seizure of Heroin concealed in books that were being couriered to Maldives. The appellant, working as a sub-agent for a purported authorized service provider to a courier service, was involved in collecting and sending the consignment in question. A penalty of Rs. 2 lakhs was imposed on the appellant, which was upheld in the impugned order. The appellant raised concerns about the validity of the addendum to the show cause notice, claiming that the original notice was not issued to him. Additionally, the appellant argued that due to being unaware of the offense, the penalty should be expunged.

Upon examination, it was noted that the appellant had admitted his role in the statement, which was not retracted. The appellate authority found the impugned order sustainable based on this admission. The tribunal reviewed the facts of the case and determined that the parcel was indeed handled by the appellant. Regarding the validity of the addendum, it was established that it was issued in reference to the original show cause notice and sought to provide notice for imposing a penalty under the Customs Act, 1962.

In response to the appellant's protestation of innocence, the tribunal found that the appellant's involvement in the modus operandi was established, rendering his ignorance as an excuse for non-imposition of penalty invalid. Evidence showed that the appellant's name and identity card were linked to the consignment, undermining his claim of innocence. The tribunal applied the principle of res ipsa loquitur, indicating that the facts spoke for themselves, and dismissed the appeal, emphasizing that those seeking judicial relief must approach with clean hands. The tribunal also disposed of the appellant's Miscellaneous Application accordingly.

---