2026-VIL-1853-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Penalty on person found with seized foreign origin cigarettes in rented godown on the basis of retracted statement - Cigarettes and other goods were seized from a godown taken on rent by the Appellant, who in his statement claimed only some cartons as his own and stated that the remaining goods belonged to two other persons, whose details he furnished, and he retracted the statement within a short time - Whether penalty can be sustained on the Appellant - HELD - The Appellant gave the details and mobile numbers of the two persons and of the landlord, but the Department took no follow up action to verify the statements of these persons. A statement once retracted, where the Department did not reject the retraction with cogent reasons or record a counter statement, cannot be accepted as evidence. The Appellant produced an invoice showing that only the cartons claimed by him were purchased by him, and the other foreign origin cigarettes belonged to other persons. The condition that the Appellant was knowingly dealing with goods liable to confiscation under Section 111 of the Customs Act, 1962 is not fulfilled, as penalty requires dealing with goods liable to confiscation and knowledge or belief about such goods being liable to confiscation - The penalty is set aside - Confiscation of foreign origin electric rice cookers and ceramic stoves and redemption fine - Goods were confiscated with an option to redeem on payment of redemption fine, and neither side made out a proper case for confiscation or for release of the goods - Whether the redemption fine is to be reduced - HELD - Considering that the value of the goods was determined only on assumption, the goods should be released on payment of a lower redemption fine - The goods are to be released on payment of the reduced redemption fine and the appeal is disposed of.
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