TMI Blog2006 (6) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... der. 2. The relevant fact that arise for consideration are that the authorities intercepted two trucks on 12-07-2003 loaded with sugar bags. These sugar bags were consigned from Pallia Kalan to New Delhi. On a search of the trucks authorities found cartons and some gunny bags containing foreign origin shoes and spectacles covered by sugar bags. Statements of drivers and cleaners was recorded, which disclosed that the contraband was loaded for monetary benefit by the drivers on direction of Shri Hari Om Gupta and Shri Vishambar Gupta. The authorities seized the contraband goods, Sugar bags and the trucks. On completion of the investigation a show cause notice was issued to the concerned persons. The appellants contested the show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Firstly, I will deal with the confiscation of the Indian made Sugar which is confiscated under Section 119 of the Customs Act, 1962. The said section reads as under: SECTION 119. Confiscation of goods used for concealing smuggled goods. - Any goods used for concealing smuggled goods shall also be liable to confiscation. Explanation. - In this section, goods does not include a conveyance used as a means of transport. It can be seen that the goods can be confiscated under this section only if they are used for concealing the foreign origin goods. In the case before me the foreign origin goods in cartons and other bags were transported along with the sugar. The said goods were covered with sugar bags. An identical issue of confisca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance or animal. Provided that where any such conveyance is used for the carriage of goods or passengers for hire, the owner of any conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine not exceeding the market price of the goods which are sought to be smuggled or the smuggled goods, as the case may be. It can be seen that the conveyance used for transportation of the smuggled goods are liable for confiscation with an exception that if the owner is able to show that it was done so without his knowledge. In the case before me, it is very evident from the records that owners of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any goods which he knows or has reason to believe are liable to confiscation under section 111, shall be liable, - (i) in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty not exceeding the value of the goods or five thousand rupees, whichever is the greater; (ii) in the case of dutiable goods, other than prohibited goods, to a penalty not exceeding the duty sought to be evaded on such goods or five thousand rupees, whichever is the greater; (iii) in the case of goods in respect of which the value stated in the entry made under this Act or in the case of baggage, in the declaration made under section 77 (in either case hereafter in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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