Home Case Index All Cases Customs Customs + AT Customs - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 718 - AT - CustomsWaiver of pre deposit - Confiscation of goods - Importer - speed post parcel - The contents of the said parcel were declared as “Food”. However on opening, the same was found to be containing steroids/stimulants primarily used for strengthening the muscle mass. - Held that:- apart from the address given on the parcel, there is absolutely no other evidence to connect the appellant with the imported goods. The appellant in his first statement recorded during investigation had clearly deposed that he was not, in any way, connected with the said parcel and does not know why somebody has used his name and address. In the absence of any corroborative evidence to show that the appellant was the real person for whom parcel in question was meant for, we find that imposition of penalty upon him on the basis of doubt is not, prima facie, justifiable. We accordingly, dispense with the condition of pre-deposit and stay the recovery of the same during the pendency of the appeal. - Stay granted.
|