Hira Singh Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that it is rightly concluded that the foreign origin cigarettes are smuggled since the assessee failed to produce any documents proving that the cigarettes seized were validly imported. Accordingly, appeal dismissed.
Facts- DRI officers intercepted one mini truck and found 21,60,000 foreign origin cigarettes sticks of different brands were found from 150 cartons loaded in truck. Further 3,41,000 foreign origin cigarettes sticks of different brands were found from 33 cartons found in transport company premises. Besides this, 134 numbers of metal planters were found loaded in truck. Further, foreign origin cigarettes were also recovered from the residence of the Appellant. None of the recovered cigarettes conformed to conditions laid down in “The Cigarettes and other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act, 2003” and the Legal Metrology Act, 2009. The cigarettes were seized u/s. 110 of the Act, 1962. The Mini truck was also seized u/s. 111 of the Act.
Show cause notice was issued, inter alia, proposing confiscation of seized cigarettes and penal actions on several persons including the Appellant. The issue was adjudicated whereby, seized smuggled cigarette were confiscated u/s. 111(d) of the Act and penalty of Rs. 25,00,000/- was imposed upon the Appellant u/s. 112(b) (i) of the Act and penalty of Rs.10,000/- on Nazakat, Suman Patel & Salman. Being aggrieved the appellant preferred an appeal which has been rejected by the impugned order. Hence the present appeal.
