2006 (9) TMI 410

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...., for the Respondent. [Order]. -  This appeal is directed against the order-in-original dated 30-12-2005, which confiscated the seized goods. 2. The relevant facts that arise for consideration are that the officers of the Directorate of Revenue Intelligence intercepted a truck carrying CTC tea and on searching the said truck the officers found 13 bags of small cardamom, conceale....

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....ase the driver of the vehicle has clearly admitted the guilt of loading the contraband goods in his private capacity for self-monetary consideration. The appellant in this case had contracted for the transportation of the tea bags as is evident from the goods receipt note. Further I find that the contraband goods were loaded mid-way, by the driver and some of his accomplices, unconnected to the co....

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....were kept at the bottom and were "covered" by the said soda ash bags. For the purpose of attracting the provision of Section 119 of the Customs Act, 1962, there should be the articles that should have been used for the purpose of concealment of the smuggled goods. At the best the smuggled items in the truck were "covered" by the soda ash bags. The words "concealment" and "covering" have to be dist....

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....n in the case of Mazda Chemicals (supra) squarely covers the issue in this case. In view of the facts and circumstances I hold that the confiscation of the tea bags of Indian Origin as incorrect and unwarranted. The impugned order confiscating the Indian origin tea bags is set aside. 5. As regards the confiscation of the truck I find that the provisions of the Section 115(2) gets attracted....