9911796707
TMI Blog2017 (7) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... Force (BSF) had initially seized 1000 kgs/quintals of the sugar belonging to the petitioner. The BSF thereafter had made over the entire seized sugar to the Customs. The Customs had initiated confiscation proceedings against the petitioner. He refers to the seized memo of the Customs which records that 1000 kgs/quintals was seized by the Customs. He refers to the show-cause notice also. He submits that, the petitioner had replied to the show-cause notice. The show-cause proceedings had resulted in an order of confiscation dated March 5, 2008. An appeal was carried against such order in original which was allowed on September 5, 2008. In the interregnum, the petitioner being entitled to provisional release of the seized goods had applied for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were kept in the godown of the petitioner. After the confiscating proceedings getting over, by the order of CESTAT, the Customs Authorities had made over such goods to the petitioner in its entirety. At the time of making over the goods it was found the petitioner had received 926.65 kgs/quintals instead of 1,000 kgs/quintals. The Customs Authorities had nothing to do with the shortfall. The Customs Authorities cannot be foisted with the shortfall. So far as the bank guarantee is concerned, the Customs Authorities had invoked the same immediately after the order in original dated March 5, 2008 being passed directing the petitioner to pay a penalty in lieu of confiscation. The bank guarantee was invoked on April 5, 2008. The petitioner did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was short release of 73.35 kgs/quintals of sugar by the Department. Therefore, in the facts of the present case, it would be appropriate to direct the Customs Authorities to pay the value of the short delivery of 73.35 kgs/quintals of sugar from the petitioner. The Customs Authorities will, therefore, pay the petitioner the value of 73.35 kgs/quintals of sugar taking the same at Rs. 14/- per kg. Such is the value of sugar at the time of taking possession by the Customs. The value appears from the document recording possession. The Customs Authorities will make such payment within four weeks from the date of communication of this order to them. So far as the interest on account of encashment of bank guarantee is concerned, I find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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