9911796707
TMI Blog2009 (8) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... auction after following the prescribed procedure and obtaining customs approval in respect of such auctions. Held that-, I find that the appellants have followed the procedure laid down for auction as per the provisions of Custom laws and after duly following the said procedure, the appellants have auctioned the impugned goods. On the other hand, the department having the knowledge of that in the case of goods in question a litigation is pending before the Settlement Commission and knowing that the said facts, issued a No Objection Certificate to the appellants and oscillate their liability on the appellant which is not permitted as per law. In these terms, the impugned order set aside. The appeal is allowed with consequential relief, if a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... list may please be examined by the Customs authorities and the shipments, if any required, to be retained for the purpose of investigation and adjudication or court proceedings, may please be intimated to the appellants in the terms of applicable provisions of law within the stipulated period of 15 days from the date of receipt of the said letters. No intimation was given by the Customs department to the appellants to retain any shipment for want of investigation/adjudication/court proceedings, etc. in respect of the said listed items. 2.4 Moreover vide their letter dated 15th May, 2006 the Customs department issued a "No Objection Certificate" for the proposed auction to be held on 16th May, 2006. A Customs Officer was also designated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f charge to the successful auction bidder in respect of the said Bill of Entry concerning the said auctioned goods. 2.11 Further, in compliance with the provisions of applicable of law, the said goods have been valued prior to the said auction by an independent valuer as approved by the customs departments. 3. The Customs department was having full knowledge of the concerned auction goods which is stated to be as follows:- (i) 1,100 pieces of Compact Flash Cards were imported by M/s. Canon India Pvt. Ltd. vide Bill of Entry No. 135295 dated 3rd August, 2005; (ii) The said consignment was detained for misdeclaration of value and adjudication under the provisions of the Customs Act, 1962; (iii) The importer had declared the valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ptember, 2007 but the duty demand was confirmed and the same was upheld by the appellate authority. Aggrieved from the same the appellant is before me. 6. Heard and perused the records. 7. As per the demand notice, it was alleged that the appellant has disposed of the goods without taking no objection from the Department. In the order-in-original the Asst. Commissioner gives his findings that "as per Board's Circular No. 50/2005-Cus., dated 1-12-2005, the custodian is required to issue notice simultaneously to the consignee at his known address and the same shall be displaced on the custodian's notice board. In the instant case no notice has been issued to the consignee as required by the Board's Circular and the demand was confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the NOC given by the department the appellant ought to have informed the importer and the appeal was rejected." 9. The learned Counsel for the appellants submits that it is the case, where this idiom "ULTA CHOR KOTWAL KO DANTE" fits. He further submits that Regulation 5 of the Courier Imports and Exports (Clearance) Regulations, 1998, is applicable on the appellants which is reproduced hereunder:- Regulation 5. Clearance of import goods. - (5) Any imported goods which are not taken clearance, shall be detained by the Customs and shall be disposed of after issuing a notice to the Authorised Courier after the expiry of a period of thirty days of the arrival of the said goods and the charges payable for storage and holding of such g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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