2004 (3) TMI 549

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..... orders of the authorities below vide which zinc Ingots/slabs and Apricot Facial Scrub, seized by the customs officers from the custody of the Indian Railways, when the same were booked by the appellants, have been confiscated. The authorities below have not accepted the appellants claim that he is the legal owner of the goods in question and the same being non-notified items under the provisions .....

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..... t of the zinc slabs, in his claim application, will not dislodge his claim of ownership. 3. The goods have been seized from the railway authorities. The same are non-notified items, there is no evidence on record to show that the same are smuggled. As such there is no justification for confiscation of the same. As regards the ownership I find that the appellant has produced the railway receipt w .....

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