2005 (11) TMI 266

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....t intercepted one Tata (open body) Truck bearing Regd. No. DL-IGB/2041 near Purnia More, Dalkhola, after a chase, as the said truck tried to run away violating Customs Officers' signal to stop. Then the said truck was checked and contraband goods were found loaded in the said truck. The truck in question was brought to the Kaliachak Customs Office where it was thoroughly checked in the presence of the driver and two independent witnesses, resulting in the recovery of 1500 pcs. of Japan-made Video Cassettes marked as "Panasonic AF-E180" kept concealed under 659 cans. The driver of the said truck produced the covering documents for the beer cans. But he could not produce any valid documents in support of importation of the possession/transpor....

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....vocate for the appellant company, reiterates the facts of the case. He also submits that the Commissioner (Appeals) in the impugned Order-in-Appeal has observed that Section 119 of the Customs Act, 1962 provides that any goods used for concealing smuggled goods shall also be liable to confiscation and upheld the Order-in-Original of confiscation in disregard to the observations of the Tribunal in the case of Mazda Chemicals reported in 1996 (88) E.L.T. 767 (WRB) in which it was held that there was a distinction between concealment and coverage. Shri Dey also submits that at best, the beer cans merely covered the contraband goods and as such, they are not liable to confiscation. He, therefore, prays that the Order-in-Appeal be set aside by a....