2013 (8) TMI 579

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..... e Revenue to return the goods to the assessee - the goods were not notified u/s 123 and the provisions of Chapter IVA relating to notified goods had been deleted from the Customs Act more than a decade back - the Customs cannot absolutely confiscate the goods at all - as the goods had already been disposed of the Revenue was directed to refund the sale proceeds of the goods to the assessee – decid .....

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..... made in the appeal is that the goods were of foreign origin as is evident from the markings on the goods and the respondent failed to produce any documentary evidence showing licit purchase/possession of the goods and the goods, therefore, are liable to confiscation. 4. The respondent Shri Manoj Gupta appeared personally and stated that when the goods were seized, he had approached the Customs .....

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..... issioner (Appeals) is right in setting aside the order of confiscation and directing the Revenue to return the goods to the respondent Shri Manoj Gupta. Therefore, we do not find any infirmity in his order. 5.2 Inasmuch as the goods have already been disposed of, the Revenue is directed to refund the sale proceeds of the goods to the respondent Shri Manoj Gupta within any further delay. 6. The .....

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