2017 (4) TMI 1046 - AT - Customs

Confiscation of goods - misdeclaration - undervaluation - actual owner of goods - claim of Revenue is that goods imported by M/s Golden Enterprises earlier were delivered to the godowns of firms controlled by Shri. Vinay Kumar and goods for import vide impugned bills of entry are also for delivery to Sh. Vinay Kumar and actually Sh. Vinay Kumar is the actual importer of these goods - Held that - Shri P.K. Suri appeared before us on 28.02.2017, during hearing of the case to show that the Revenue is whimsically alleging that there is no such one Shri. P.k. Suri. Moreover, after passing the order of this Tribunal dated 12.07.2016, the appellant came forward to get the goods released and paid the duty and claiming ownership as the appellant has filed bills of entry - the appellant (M/s Golden Enterprises owned by Shri. P.K. Suri) is the importer of the goods in question and the goods are required be delivered to the importer in whose name bills of entry filed. Further, as there is no other claimant of the goods, the appellant is actual owner of the said impugned goods - Revenue is directed to release the goods immediately to the appellant - appeal dismissed - decided against appellant.

Summary

Issues:
- Challenge against Tribunal's order by Revenue before High Court
- Remand of the matter back to Tribunal for specific issues
- Disposal of miscellaneous applications by appellant and Revenue
- Verification of facts from the records
- Disputed facts presented by Revenue before High Court
- Examination of statements and evidence
- Allegations regarding importer's identity and ownership
- Decision on importer and ownership of goods
- Direction for immediate release of goods to the appellant

Analysis:
The judgment involves the challenge by the Revenue against the Tribunal's order before the High Court, leading to the remand of the matter back to the Tribunal for specific issues. The Tribunal noted the disposal of miscellaneous applications by the appellant and the Revenue, emphasizing the verification of facts from the records to ensure accuracy. The disputed facts presented by the Revenue before the High Court were thoroughly examined, focusing on statements made by individuals involved in the case.

The judgment delves into the allegations regarding the identity and ownership of the importer, analyzing the evidence and statements provided during the proceedings. It was highlighted that the importer's identity was a crucial factor in determining the ownership of the goods in question. The Tribunal scrutinized the statements and submissions made by various parties to establish the true importer and owner of the impugned goods.

After a detailed assessment of the evidence and statements, the Tribunal concluded that the appellant, identified as M/s Golden Enterprises owned by Shri. P.K. Suri, was the actual importer of the goods. As the appellant had already paid the duty and claimed ownership, the Tribunal set aside the impugned order and allowed the appeal with consequential relief. The Revenue was directed to release the goods immediately to the appellant, resolving the ownership dispute conclusively.