Customs Tribunal Upholds Vehicle Release with Redemption Fine

The Customs Appellate Tribunal has rejected an appeal filed by the Collectorate, affirming the decision of the Collector Adjudication to release a confiscated vehicle upon payment of a redemption fine and penalty.

The case originated when Customs officials, during a routine road check, signaled a Suzuki car to stop. The driver ignored the signal, accelerated, and was pursued by the team. The driver abandoned the vehicle in a nearby village and escaped into a crowded area.

Upon taking custody of the vehicle, Customs officials conducted a preliminary search and found 22 bags of Indian gutka, which were seized along with the car. A notice was issued to unidentified individuals, with a copy displayed on the Customs Office notice board.

The Adjudication officer ruled that there was no evidence showing the vehicle was equipped with false cavities for smuggling or used solely for transporting contraband. Therefore, the vehicle claimant was allowed to redeem it after paying the specified fine.

The Collectorate, dissatisfied with this ruling, appealed to the Tribunal. However, the Tribunal determined that no proof was provided to establish that the vehicle was involved in smuggling or had concealed compartments for illegal goods. The Collectorate was unable to present any new evidence to challenge the previous decision.

In a separate ruling, the Tribunal waived the penalty imposed on the vehicle owner, who had rented the car to someone allegedly involved in smuggling. The owner maintained that he was unaware of the renter's activities and was simply earning a livelihood.

The Tribunal exercised its authority to waive the penalty entirely, emphasizing the principles of justice and fairness. This decision underscores the importance of evaluating each case individually and ensuring equity in the enforcement of Customs regulations