Rakesh Pandey Vs Commissioner of Customs (Pre.) (CESTAT Allahabad)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, allowed an appeal against an order confirming confiscation and penalties in a case involving alleged smuggling of 45,655 kg of green peas. The case arose after Customs officers, acting on intelligence, intercepted four trucks near the appellant’s godown on 12.10.2021 and seized goods alleged to be of foreign origin. A show cause notice proposed confiscation of the goods and vehicles under Section 111(b) of the Customs Act, 1962, and penalties were imposed by the adjudicating authority, which were later upheld by the Commissioner (Appeals).
The appellant contended that the case was based solely on statements and markings on the sacks, without any corroborative evidence establishing smuggling. It was argued that the department failed to prove the origin, route, or manner of alleged smuggling and that the seizure did not occur at a customs station or near an international border.
The Tribunal observed that the evidence relied upon by the department consisted only of statements of the appellant and truck drivers and markings on the sacks indicating foreign origin. It noted that the seizure was not conducted at a customs station or border location, and the department had not established critical elements such as the place, method, time, or persons involved in smuggling.
