9911796707
TMI Blog2007 (9) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... le for confiscation and revenue appeal set aside - A.N. E/2994 & 2721/2006 & E/CO/20 & 17/2007 - Final Order Nos. A/1350-1353/2007-WZB/(SMB)/MUM - Dated:- 5-9-2007 - [Order per] - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. After hearing both sides, I find that the Commissioner (A) has allowed the Respondents appeal on the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority of law. Unlike removal without payment of duty, non-accountal is not a continuing of fence. It renders the unaccounted goods as offending goods liable to confiscation only as long as they are accounted for. The offence/contravention of the Rule comes to end, when the goods are accounted for in the prescribed record. Therefore, as held by the CESTAT in National Plastics (I) Ltd. v. CCE- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n directed by their Senior Officer to seize the goods." As such it becomes clear that the Officer did not seize the goods on 8-6-2003 as they were not entertaining any reasonable belief about their seizure. The goods were entered in the RG 1 register subsequently and cannot be held liable to confiscation on 21-6-2003. The subsequent seizure on the said date was without any authority of law in as m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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