Case Law Details
Madan Kumar Vs Commissioner of Customs (CESTAT Kolkata)
Introduction: The case of Madan Kumar vs. Commissioner of Customs (CESTAT Kolkata) revolves around the confiscation of a consignment of 3420 kgs of betel nuts valued at Rs. 3,42,000/- that was intercepted during transportation. The driver fled, and no documentary evidence of the consignment’s legitimacy was provided at the time of interception.
Detailed Analysis:
1. Ownership Claim and Provisional Release: Madan Kumar claimed ownership of the seized betel nuts on 21/01/2013, stating that he was transporting them from Motihari to Patna for sale. He mentioned purchasing them from M/s. Om Sai Enterprises, who had acquired the goods through a Customs Division E-Auction. To secure provisional release, he deposited a redemption fine of Rs. 1,50,000/- and Customs Duty of Rs. 4,29,032/-.
2. The Defense Argument: Kumar’s advocate argued that the case was built on assumptions and circumstantial evidence due to the driver’s flight and inability to provide valid documents during interception. He contended that betel nuts were not on the prohibited item list, and the burden of proving smuggling rested with the Customs Department. The advocate also highlighted the chain of purchase from M/s. Om Sai Enterprises to support the Indian origin of the goods.
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