Case Law Details
Debesh Dey Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)
In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata has set aside the confiscation of mosquito repellents and ladies’ garments in the case of Debesh Dey Vs Commissioner of Customs (Preventive). The tribunal found that the Revenue failed to prove the smuggled nature of these goods. This decision underscores the importance of substantiating claims with adequate evidence in customs cases.
Background of the Case: On March 29, 2016, officers from the Customs (Preventive) Commissionerate in Guwahati conducted a search of a godown in Nagaon, Assam. They recovered 2060 green-colored refrigerant gas cylinders, 5280 packets of mosquito repellents, and 4800 pieces of ladies’ garments, along with two used TATA trucks. The appellant, Shri Debesh Dey, was in charge of the godown and revealed that the goods were owned by Shri Jahar Das and had been transported from Manipur without supporting documents.
Revenue’s Allegations: The Revenue contended that the recovered goods were of foreign origin and illegally imported from Myanmar. The investigation suggested that the green refrigerant gas cylinders were of Chinese origin, and the mosquito repellents and ladies’ garments were also foreign-made. Consequently, the Revenue ordered the absolute confiscation of these goods and imposed penalties on the appellants.
CESTAT’s Observations: The tribunal scrutinized the evidence and found critical gaps in the Revenue’s case:
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