2006 (12) TMI 316 - AT - Customs

Summary

Issues: Seizure of rice by Customs Authorities, claim of goods by the appellants, adjudication of unclaimed goods, burden of proof on claimants, legality of seizure and confiscation.

The judgment pertains to the seizure of 1800 Kgs of rice by Customs Authorities. The appellants claimed that the seizure was illegal as they had Cash Receipts proving legal acquisition of the goods. However, the Appellate Order upheld the seizure as the goods were deemed unclaimed initially. The learned Counsel argued that the goods were claimed by the appellants, and the Order of Adjudication should not have been upheld based on the unclaimed status.

The Respondent, represented by the learned D.R., contended that at the time of seizure, there were no claimants for the goods, leading the BSF to hand over the goods to Customs. The appellants only claimed the goods five days after the seizure without providing substantial evidence. Consequently, the adjudicating authority and the Commissioner (Appeals) upheld the confiscation of the goods as unclaimed.

The Tribunal observed that there was a clear concurrent finding that the goods remained unclaimed before the BSF, and the subsequent claim lacked sufficient proof. The onus of proof rested on the claimants to establish the genuineness of their claim, shifting the burden to the Department to refute it. As no concrete evidence was presented by the appellants, the Tribunal concluded that the seizure and confiscation were not an abuse of due process. Consequently, both appeals were dismissed as the seizure and confiscation were deemed lawful, given the circumstances.