Confiscation of concealment material under customs law upheld despite no personal penalty on the owner

Waste paper used to conceal smuggled imported goods, including gold, is liable to confiscation under Section 119 of the Customs Act, 1962 because it constitutes material used for concealment. The absence of a personal penalty or personal liability does not affect the confiscability of the concealment material. On that basis, confiscation and redemption fine were upheld, and the challenge to the order failed.

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Issues: Whether waste paper used to conceal smuggled goods was liable to confiscation under Section 119 of the Customs Act, 1962 and whether redemption fine on such confiscated goods was unsustainable in the absence of personal liability.

Analysis: The material was found to have been used for concealing imported goods, including gold. Section 119 of the Customs Act, 1962 renders such material liable to confiscation as a direct and necessary consequence. The absence of a personal penalty does not affect the confiscability of the material used for concealment.

Conclusion: The confiscation and redemption fine were upheld and the challenge to the impugned order failed.

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