Name of assessee on parcel containing smuggled goods

By | August 17, 2015

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


Nand Kishor


Commissioner of Central Excise, New Delhi

STAY ORDER NO. S/53573/2014-CU(DB),
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]

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