Smuggling - Absolute Confiscation - The Appellate Tribunal found...

Smuggling - Absolute Confiscation - The Appellate Tribunal found that the Customs department failed to prove that the mosquito repellents and ladies garments were smuggled items. The department did not provide sufficient evidence to establish the smuggled nature of these goods. Additionally, these items were not listed as prohibited items under Section 123 of the Customs Act, 1962. Therefore, the Tribunal ruled that these goods cannot be confiscated. - Regarding the green-colored refrigerant gas cylinders containing HCFC gas, the Tribunal acknowledged that these were restricted items but not prohibited items. Merely stating that the goods could only be manufactured in China was deemed insufficient to justify their confiscation. Hence, the Tribunal held that the HCFC gas cannot be confiscated.