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TMI Blog2011 (3) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... alues can be adopted for assessing the goods and if not why not - It may be kept in mind that the limited question at this stage is whether the values declared in the documents can be used for assessing the values of the confiscated goods and the question is not whether the confiscated goods were imported under the documents produced by the Appellant. - C/401/2009 - C/37/2011(PB) - Dated:- 4-3-2011 - S/Shri Ashok Jindal, Mathew John, JJ. REPRESENTED BY : Shri Somesh Arora, Advocate, for the Appellant. Shri Sonal Bajaj, SDR, for the Respondent. [Order per : Mathew John, Member (T)]. This case relates to seizure of Watch movements, Button Cells, Watches, Modules for watches, Electronic Calculators, Clock etc seized from 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Electronics, 284, New Lajpat Rai Market under Section 112(b) of the Customs Act, 1962. This order is without prejudice to any other action that may be taken against Shri Jatinder Singh, Prop J J Electronics under the Customs Act, 1962 or any other Act for the time being in force. 4. At this stage of application for stay, the prayer of the Appellant is that most of the goods have become very old and now are of no value. They submit they do not want to redeem such goods which are of no value. Since after confiscation the property vests with the department the department should take over the goods from the custody of the Appellant and free their space for their business activities. 5. In the case of a few items they are still intereste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating the confiscated goods which they do not want to redeem. All such goods shall be taken over by the department within 10 days of such intimation to free the business premises of the Appellant of such worthless goods. (ii) Where the Appellant are desirous of redeeming the goods and where the Appellant produces documents showing contemporaneous imports of identical/similar goods, the department shall open the sealed packages and verify the description of goods with the documents produced and prepare a report to state whether such values can be adopted for assessing the goods and if not why not. The differences in description of the goods as seen from the goods and the documents produced should be clearly brought out in the report. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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