2000 (9) TMI 843 - AT - Customs

Appellate Tribunal Overturns Confiscation of Salt & Penalty

The Appellate Tribunal CEGAT, Kolkata allowed the appellant's appeal, overturning the confiscation of common salt valued at Rs. 11,000 and the personal ... Confiscation - personal penalty - benefit of doubt - claim to seized goods - pre-depositConfiscation - claim to seized goods - benefit of doubt - Validity of confiscation of common salt seized on suspicion of attempted export to Bangladesh - HELD THAT: - The Tribunal found no evidence on record to substantiate the authorities' finding that the appellant was attempting to export the common salt. The appellant had claimed the salt immediately after seizure, yet the Assistant Commissioner recorded that nobody came to claim the goods. In view of the absence of supporting evidence and on extending the benefit of doubt to the appellant, the Tribunal set aside the confiscation order. [Paras 2, 3]Confiscation of the common salt set aside; appeal allowed on this ground.Personal penalty - pre-deposit - benefit of doubt - Validity of imposition of personal penalty of Rs. 5,000/- on the appellant - HELD THAT: - Having found no evidence to support the underlying factual finding of attempted export, and after extending the benefit of doubt to the appellant, the Tribunal concluded that imposition of the personal penalty could not be sustained. The Tribunal also recorded that the condition of pre-deposit of the personal penalty was dispensed with and proceeded to decide the appeal on merits. [Paras 1, 3]Personal penalty set aside; appeal allowed on this ground.Final Conclusion: In the absence of evidence substantiating attempted export and having extended the benefit of doubt to the appellant, the Tribunal set aside both the confiscation of common salt and the personal penalty; the appeal is allowed and the stay petition disposed of. The Appellate Tribunal CEGAT, Kolkata allowed the appeal filed by the appellant, setting aside the confiscation of common salt worth Rs. 11,000 and the imposition of a personal penalty of Rs. 5,000. The tribunal found no evidence to substantiate the authorities' findings and granted the appellant the benefit of doubt. The appeal was allowed and the stay petition was disposed of.