Smt. Kanchan Devi Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, allowed the appeal and set aside the confiscation of a vehicle along with redemption fine and penalty imposed under the Customs Act, 1962, holding that the Revenue failed to establish that the seized goods were of foreign origin.
The case arose from interception of a vehicle on October 5, 2020, near Maithi Toll Plaza, carrying 100 jute bags of green and yellow peas weighing approximately 4,300 kilograms. The driver produced an invoice describing the goods as “Khesari Packet” and stated that the goods were loaded from Basopatti and were to be delivered near Patna. During inspection, additional documents were recovered, and two traders opined that the peas appeared to be of foreign origin based on market characteristics. The driver also stated that he had previously transported Nepali peas for extra money.
Based on these factors, the vehicle was seized and a show cause notice was issued proposing confiscation of the vehicle and imposition of penalty on the owner. The adjudicating authority ordered confiscation with an option for redemption on payment of fine and imposed penalty, which was upheld on appeal.
