Praveen Kasera Vs Commr. of Customs (Preventive) (CESTAT Kolkata)
The appeal before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata, was filed by Praveen Kasera, Proprietor of Shri Radhey Sales Corporation, Delhi, challenging an Order-in-Original that mandated the absolute confiscation of 22,120 kgs of foreign-origin black pepper and imposed a penalty of on him.
Factual Background and Department’s Case
Customs officers intercepted two trucks loaded with black pepper, found in bags marked “Produce of Vietnam,” without evidence of licit import. The goods were seized on April 30, 2019. The department contended that the black pepper, being smuggled goods, was brought into India in violation of Section 46 of the Customs Act, 1962, through routes not notified under Section 7(c), making it liable for confiscation under Section 111 (b) & (d) of the Act.
The vehicle drivers, upon investigation, stated they were hired to transport the goods from Imphal to Delhi for lakh by a firm named CMC Logistics. A subsequent search of CMC Logistics was fruitless, and the proprietor was untraceable.
About a month after the seizure, Praveen Kasera appeared before the authorities, claiming to have placed an order for 20-22 tons of black pepper through a broker named “Ashish,” who he alleged informed him of the seizure. Kasera maintained that payment was to be made only after delivery in Delhi and that he had no contact details for Ashish and was unaware of the smuggled nature of the goods. Crucially, the black pepper was found concealed under flattened paper cartons, and no legitimate import documents were produced by any party, including Kasera.
