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Issues:
1. Seizure and detention of scrap of foreign origin by Customs Officers. 2. Claim of ownership by a resident of Mirzapur. 3. Confiscation of scrap and imposition of penalties. 4. Appeal against the order of confiscation and penalties. Analysis: 1. The Customs Officers at Varanasi intercepted and detained 20 bags of scrap of foreign origin at Mirzapur Railway Station. The scrap was marked with inscriptions 'China' and 'Britain', leading to a reasonable belief of smuggling. The scrap was found to weigh 2052.00 kgs and was valued at Rs. 1,00,600. 2. Shri Ganesh Prasad, a resident of Mirzapur, claimed ownership of the scrap stating he had purchased it on credit from various dealers at Forbesganj. He provided affidavits from the dealers confirming the purchase and dispatch of the scrap to him. A show cause notice was issued, leading to the confiscation of the scrap and imposition of penalties on Shri Ganesh Prasad and the dealers. 3. Shri Ganesh Prasad appealed against the order of confiscation and penalties, which was rejected by the Commissioner of Customs (Appeals). The appellant then appealed before the Appellate Tribunal CEGAT, New Delhi. 4. The Tribunal considered the submissions and found merit in the appellant's arguments. It noted that there were no clear findings against the claim that the scrap was purchased from local dealers and sent to the appellant. The Tribunal also highlighted that the scrap was not a notified item under the Customs Act, shifting the onus to prove legitimate import. The Tribunal set aside the order of confiscation and penalties, remanding the matter to the original authority for releasing the goods to the rightful owner based on the evidence presented. In conclusion, the appeal was allowed, and the order for confiscation of the scrap and imposition of penalties was set aside, with the matter remanded for further proceedings regarding ownership and release of the goods.
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