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Jurisdictional error in passing the order, lack of evidence connecting the respondents to the offense, validity of the seizure of goods, concurrent findings of lower authorities exonerating the respondents, plea regarding want of jurisdiction, dismissal of cross-objections. Jurisdictional Error: The appeals were filed against the order of the Collector of Customs and Central Excise, with the Department contending that the original order lacked territorial jurisdiction. The lower appellate authority rejected this contention, stating that the original authority had the necessary jurisdiction during the relevant period. The Tribunal found no merit in the appeal on this ground and dismissed it, citing that lack of territorial jurisdiction does not automatically invalidate the order unless raised promptly. Lack of Evidence: The Department's case was based on the goods being part of a consignment involved in a different case. However, investigations revealed that the seized goods were unrelated to the case. Statements from the respondents indicated legitimate purchase of the goods, supported by genuine bills. The financial status of the respondents was considered, and it was concluded that there was no evidence linking them to any offense. The Tribunal noted that mere suspicion by the Department cannot substitute for proof of illegal activities, emphasizing the importance of direct or circumstantial evidence to establish guilt. Validity of Seizure: The goods were seized based on a belief that they were meant for illegal export, but subsequent investigations disproved this connection. The original and lower appellate authorities exonerated the respondents after considering the evidence, highlighting the lack of proof connecting the respondents to any offense. The seizure was found unjustified as there was no concrete evidence supporting the allegations against the respondents. Concurrent Findings and Dismissal of Cross-objections: Both the original authority and the lower appellate authority had given concurrent findings exonerating the respondents. The Tribunal upheld these findings, stating that such conclusions should not be disturbed unless they are clearly incorrect, arbitrary, or perverse. The cross-objections filed were dismissed as they were deemed legally misconceived and countered the appeals. In conclusion, the Tribunal dismissed the appeal, emphasizing the lack of evidence linking the respondents to any offense, the invalidity of the seizure based on unfounded suspicions, and the absence of jurisdictional errors in the original order. The judgment underscored the importance of concrete evidence and proper jurisdiction in legal proceedings, ultimately upholding the decisions of the lower authorities exonerating the respondents.
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