Domnic Jacob Sequeira Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, decided four connected appeals arising from a common Order-in-Appeal concerning confiscation of live exotic birds and mammals, confiscation of a vehicle, and penalties imposed under the Customs Act, 1962. One appeal was filed by Shri Domnic Jacob Sequeira challenging confiscation of 35 live birds and animals seized at the Kolkata Domestic Air Cargo Terminal and the penalty imposed upon him. Three connected appeals were filed by the Revenue challenging the release of 19 birds seized from his residence at Pune, release of the Mahindra Scorpio vehicle, reduction of penalty imposed upon Shri Domnic Jacob Sequeira, and setting aside of penalty imposed upon Shri Gouse Gaffar Shaikh.
The proceedings originated from a Directorate of Revenue Intelligence (DRI) investigation into the alleged transportation and possession of live exotic birds and mammals stated to have been smuggled into India through Myanmar. Acting on specific intelligence, DRI officers intercepted five cages containing 35 live birds and mammals at the Kolkata Domestic Air Cargo Terminal. During investigation, statements under Section 108 of the Customs Act, 1962 were recorded from several persons, including Shri Domnic Jacob Sequeira and Shri Gouse Gaffar Shaikh. A Mahindra Scorpio vehicle allegedly intended for transporting the consignment was also seized. Subsequently, searches at Shri Domnic Jacob Sequeira’s residence in Pune resulted in seizure of 19 additional live birds alleged to be exotic species. The Department proposed confiscation of the birds, mammals and vehicle under the Customs Act and imposition of penalties under Section 112, alleging illegal importation in violation of the Customs Act, the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy.
