Tribunal sets aside confiscation order for containers, ruling in favor of appellants under Customs Act.

The tribunal set aside the confiscation order of six containers under Section 118(a) of the Customs Act/1962, ruling in favor of the appellants. It was determined that the containers did not meet the criteria of being considered as "packages" under the Act, and there was insufficient evidence to implicate the transporters for penal liability. The appeal was allowed, providing consequential relief to the appellants.

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Issues:
- Confiscation of six containers under Section 118(a) of Customs Act/1962

Analysis:
The judgment revolves around the confiscation of six containers under Section 118(a) of the Customs Act/1962. The appellants challenged the confiscation order, arguing that they were mere transporters and not responsible for the alleged illicit transportation of contraband goods. The Additional Collector had ordered the confiscation of the containers but did not find evidence to implicate the transporter, truck owners, and shipping agent for penal liability. The main argument put forth by the appellant was that the containers could not be considered as "packages" under Section 118(a) of the Act, emphasizing that they were only carriers in international trade and commerce.

The appellant's counsel contended that the containers did not fall under the definition of "package" as per Section 118(a) of the Customs Act/1962. They cited a previous order by the Collector of Customs, New Delhi, and referenced legal precedents to support their argument. The counsel highlighted that the containers were returnable to the owners, unlike packages which belong to buyers. The definition of "container" from a marine encyclopedic dictionary was also presented to strengthen the argument. The learned SDR, on the other hand, supported the confiscation of the containers.

Upon considering the submissions, the tribunal found that the Additional Collector had not addressed the crucial issue of whether the containers qualified as "packages" under Section 118(a) of the Customs Act/1962. The tribunal interpreted the term "package" in its literal and ordinary meaning, relying on legal definitions and past judgments. It was established that the containers, in which the contraband goods were found, did not meet the criteria of being considered as "packages" under the Act. Moreover, since there was no evidence to implicate the appellants for penal liability, the tribunal set aside the impugned order related to the confiscation of the six containers, allowing the appeal in favor of the appellants with consequential relief, if any.

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