Case Law Details
Bindeshwari Poddar Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)
In a recent ruling by the Customs Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata, the case of Bindeshwari Poddar vs Commissioner of Customs involved the seizure of plastic scrap from Nepal. The tribunal’s decision centered on whether the seized goods were legally imported or illegally procured.
The incident occurred when officers intercepted a truck carrying plastic scrap and granules of Nepalese origin. The goods were seized under suspicion of illegal procurement. Bindeshwari Poddar, owner of M/s. Rachna Enterprises, claimed ownership of the seized goods (excluding plastic granules), asserting they were legally imported under a valid bill of entry.
The adjudicating authority imposed significant penalties and redemption fines on Poddar and the vehicle owner. However, during the appeal, Poddar’s counsel presented evidence supporting the legal importation of the goods under the mentioned bill of entry. This included documentation affirming the import and statements from customs officials corroborating the lawful entry of the goods.
The tribunal reviewed the evidence and concluded that there was insufficient proof to support the allegation of illegal procurement. It noted discrepancies in the quantity seized compared to the documented imports but found no evidence of intentional wrongdoing or attempt to evade duties.
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