2007 (12) TMI 344

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..... Shri B.S. Suhag, DR, for the Respondent. [Order]. - I have heard both sides on the appeals filed by the Revenue against the impugned orders passed by the Commissioner of Customs (Appeals) upholding the absolute confiscation of 6212 pcs. of war material/explosive which were found to have been physically concealed in containers by heavy melting scrap, confiscating goods other than war mat....

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....ection provides that "any goods used for concealing smuggled goods shall also be liable to confiscation". The argument of the learned DR that, since the goods concealed were in the nature of war material and explosives, absolute confiscation of the scrap used for concealing the same is called for. However, the language of Section 119 does not lend itself to the submission advanced by the learned D....

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....f war material in the form of empty used rusted shells. It is in this context the Tribunal held that the provisions of Section 119 are not attracted as it provides for confiscation of goods, which are used to physically conceal smuggled/prohibited goods. In the present case, there is a clear finding by the authorities below that heavy melting scrap was used to conceal war material/explosives. In t....