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2023 (7) TMI 592 - AT - Customs


Issues involved:
The issues involved in the judgment are the seizure of goods under Section 110 of the Customs Act, 1962, the origin of the goods, proper procedures followed by the Department, ownership of the goods, redemption fine, customs duty, and penalty imposed on the Appellant.

Seizure of Goods:
Customs officials intercepted a vehicle loaded with cut Betel Nut coming from Nepal to India near the border. The driver failed to provide proper documents for the consignment. Statements were recorded from the detained persons, stating the goods were booked within Nepal. The Adjudicating Authority held the Betel Nuts were of foreign origin and confiscated them, imposing a redemption fine and customs duty.

Procedural Irregularities:
The Appellant's advocate argued that proper procedures and rules were not followed by the Department. The Appellant was not provided with copies of essential documents like Panchnama and Seizure Report. The advocate presented invoices to prove the goods were of Indian origin, requesting the Appeal to be allowed.

Ownership Dispute:
The Authorized Representative contended that the vehicle bore a Nepal registration number, and statements from the driver and owner confirmed the goods were meant for transportation within Nepal. The Appellant claimed ownership after a significant delay, providing photocopies of invoices whose authenticity couldn't be verified. The lower Authorities considered all submissions and imposed fines and penalties, concluding that the Appeal should be dismissed.

Judgment:
After hearing both sides and reviewing the documents, it was established that the vehicle and statements indicated the goods were of foreign origin. The Appellant's delayed claim of ownership raised doubts, especially regarding the lack of follow-up with the purported buyer. The Adjudicating Authority's adherence to natural justice principles was affirmed, leading to the dismissal of the Appeal. A direction was given to verify the accuracy of the Customs Duty calculation.

 

 

 

 

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