2004 (11) TMI 209 - AT - Customs

Summary

Issues:
- Seizure and confiscation of gas cylinders
- Failure to submit valid documents
- Alleged smuggling of goods
- Service of show cause notice
- Applicability of Supreme Court judgment
- Upholding the order of the Commissioner (Appeals)

Seizure and Confiscation of Gas Cylinders:
The case involved the seizure of gas cylinders by DRI officials at Khagraghat Road Railway Station. The cylinders were of foreign origin and branded with specific markings. Two individuals claimed ownership but failed to provide valid documents. The Lower Authority confiscated the cylinders under Section 110 of the Customs Act and imposed penalties on the appellants.

Failure to Submit Valid Documents:
The claimants admitted that the goods were smuggled from Bangladesh to India. They could not produce any valid documents to prove the legal importation of the gas cylinders, leading to the confiscation and penalties imposed by the Lower Authority.

Alleged Smuggling of Goods:
The appellants admitted that the goods were smuggled into India from Bangladesh. This admission, coupled with the lack of valid documents, supported the decision of the Lower Authority to confiscate the gas cylinders under the Customs Act.

Service of Show Cause Notice:
The advocate for the appellants argued that they had not received the show cause notice as required under Sections 110 and 124 of the Customs Act. However, the Revenue representative contended that the notice was properly served via registered post. Citing a Madras High Court judgment, it was argued that the onus was on the appellants to prove non-receipt of the notice, which they failed to do.

Applicability of Supreme Court Judgment:
The advocate for the appellants relied on a Supreme Court judgment to argue that the goods should be returned. However, the Tribunal found that the circumstances of this case were different, and the Supreme Court decision was not applicable. The Tribunal upheld the well-reasoned order of the Commissioner (Appeals).

Upholding the Order of the Commissioner (Appeals):
After considering the arguments from both sides and reviewing the facts of the case, the Tribunal rejected the appeal filed by the appellants. The Tribunal found that the Commissioner (Appeals) had issued a reasoned order, and there was no basis to overturn it.