2026-VIL-1038-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Confiscation of vehicle for removal of goods without Out of Charge clearance - Transporter acting on directions of importer and CHA - whether confiscation of a vehicle and imposition of redemption fine is justified when a transporter removes goods from customs area without obtaining out of charge clearance, though the customs duty has been fully paid by the importer and the transporter merely followed the directions of the importer – HELD - A transporter who removes goods from customs area without obtaining Out of Charge clearance, but does so on the directions of the importer and clearing and forwarding agent, and where the customs duty has been fully paid by the importer, the confiscation of the transporter's vehicle is not justified - While the removal of goods without proper authorization constitutes a contravention of the Customs Act, such contravention does not warrant confiscation of the vehicle when there is no allegation of contraband or restricted or prohibited goods being transported. The transporter, acting merely as a carrier following the explicit instructions of the importer and the authorized agent, cannot be held culpable to the extent of losing his vehicle and livelihood. However, a penalty is imposable as a measure to ensure greater vigilance and care in future transactions, and the same is modified to a reasonable amount rather than being set aside entirely. The confiscation and redemption fine are set aside, while the penalty is reduced proportionately – The appeal is partly allowed
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