Q : Whether the name of assessee on parcel containing smuggled goods will make him a smuggler ?
Mere fact that speed post parcel containing smuggled goods bore name and address of assessee does not prove that assessee had smuggled such goods, especially when assessee had denied any such imports by him and there was no other evidence relating assessee to such goods
CESTAT, NEW DELHI BENCH
Nand Kishor
v.
Commissioner of Central Excise, New Delhi
STAY ORDER NO. S/53573/2014-CU(DB),
APPLICATION NO. C/STAY/52072/2014
APPEAL NO. C/51710/2014-CU(DB)
OCTOBER 14, 2014
Section 111, read with sections 112 and 125, of the Customs Act, 1962
Subject : Confiscation – Smuggling/Illegal Import –Stay Order
Facts of the Case :
Department intercepted one speed post parcel addressed to assessee, which was declared as ‘Food’ but was found to contain ‘steroids/stimulants primarily meant for strengthening muscle mass’
Department alleged smuggling by assessee and confiscated goods and levied penalty
Assessee expressed surprise and denied any imports and claimed that someone might have misused his name and address
Department argued that assessee’s version was afterthought
Decision :
Apart from address given on parcel, there was no other evidence to connect assessee with imported goods
In absence of any corroborative evidence to show that assessee was real person for whom parcel in question was meant, prima facie, no penalty could be imposed on assessee
Hence, pre-deposit was waived [Para 5] [In favour of assessee]