1987 (11) TMI 215

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.... contained 12R850 pieces of Mandrex tablets valued at Rs. 1,20,850/-. They pleaded ignorance of the contents of their baggage's. They stated among other things, that the appellant Shri Bashir Ahmed asked them to carry the baggage's. The appellant, however, denied his complicity. After completion of the investigations show cause notices were issued to the appellant and others as to why the mahdrex tablets should riot be ordered to be confiscated and why penalty should not be imposed on them. 3. The Additional Collector of Customs who held the enquiry after considering the reply to the show cause notice and after affording personal hearing ordered confiscation of the mandrex tablets absolutely and he imposed a penalty of Rs. 10,000/- on the ....

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....cause notice it was specifically alleged that large quantity of mandrex tablets were sought to be exported through passengers' baggage's. But then, under the Export Baggage Rules, medicines and drugs the value of which exceeds Rs. 200/-cannot be exported as baggage items. Shri Senthivel, therefore, urged that the penalty imposed on the appellant may be confirmed. 7. In his order the learned Additional Collector had held that the export of mandrex tablets containing methaquolone out of India without prior authorisation from the Narcotics Commissioner of India is prohibited. The mandrex tablets under seizure are therefore liable to confiscation under Section 111(d) (apparently a mistake for 113), (e) and (h) of the Customs Act. Thus the only....

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....rt of mandrex tablets on 7.10.1981 was not an offence hence imposition of penalty on the appellant is bad in law. 9. Shri Senthivel contended that at the relevant time the Export Baggage Rules place restrictions on export of drugs and medicines of the value exceeding Rs. 200/-. Shri Senthivel submitted that mandrex tablets would be a drug or medicine and therefore, having regard to the quantity and value of the mandrex tablets attempted to be exported there is clear violation of Export Baggage Rules. On this ground, the penalty imposed on the appellant is sustainable. While appreciating the valiant efforts made by Shri Senthivel I am unable to uphold the penalty imposed on the appellant. The adjudicating authority did not record a finding ....