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Issues: Appeal against order of confiscation of stolen goods under Customs Act.
Analysis: The case involves an appeal by the department challenging the order of the Commissioner (Appeals) regarding the confiscation of stolen goods valued at Rs. 4,91,336/- and Indian currency amounting to Rs. 2,87,000/- by a Nepalese servant from the appellant's premises. The theft was reported to the police, who promptly informed the Customs authorities at the Nepal border. The Customs authorities apprehended the two Nepalese citizens attempting to escape with the stolen goods, which were later confiscated under the Customs Act for an attempted illegal export to Nepal. The original authority had completely confiscated the goods, but the Commissioner (Appeals) overturned this decision after considering the sequence of events and the fact that the stolen goods were also material objects in a police case. The Advocate for the respondent highlighted that one of the accomplices had been convicted for burglary under Section 411 of the Indian Penal Code (IPC). It was argued that the owner of the goods had no knowledge or intention regarding any offence under the Customs Act, as they were victims of burglary/theft. The Tribunal acknowledged that there was an attempt to illegally export the goods, but emphasized that the owner was an innocent victim of the theft. Considering all the facts and circumstances, the leniency shown by the Commissioner (Appeals) towards the respondent was deemed appropriate and deserving of appreciation. The Tribunal found no valid grounds to interfere with the order of the Commissioner (Appeals) and subsequently rejected the department's appeal.
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