Home Case Index All Cases Customs Customs + AT Customs - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 739 - CESTAT KOLKATAConfiscation of goods - penalty - misdeclaration of addresses - case of appellant is that postal staff cannot ensure the correctness of address given by the consignors of any postal articles as there is no provision under any instruction issued by the Department of Posts for verification of genuineness of the addresses - Held that: - The fact that these are incomplete addresses can be inferred even by a lay man and fail to understand how Md. Riyajuddin, who is a staff of the Department of Posts accepted articles for booking without an iota of doubt when the consignors of such huge volume of goods furnished these addresses. Under the circumstance, his connivance with the owners/consignors of the illegally imported foreign goods for transportation of the same through India post cannot be refuted with conviction - Md. Riyajuddin knowingly booked the animal hides as Logistic post so as to enable Md. Jaidur Rahman to transport the same illegally to Kolkata - confiscation upheld. Regarding the imposition of penalty on Shri Riyajuddin and the submissions made by the Ld. Advocate, the penalty reduced to the tune of ₹ 25,000/- on Md. Riyajuddin. In the case of Md. Abdus Sattar, no option has been given by the Adjudicating authority to redeem the confiscated goods and considering the habitual offences committed by the appellant, penalty upheld. Appeal allowed - decided partly in favor of appellant.
|