2017 (7) TMI 82

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed upto the Supreme Court of India. At all stages the proceedings were decided in favour of the petitioners. The confiscation was held to be bad. The authorities were directed to return the seized materials. He submits that, at the time of seizure, 298 lumps of the materials were seized and six samples out of the three consignments were taken for the purpose of testing. He refers to the order-in-original of the Customs Authorities and submits that the adjudicating authority had relied upon the test report submitted on behalf of the authorities. The report speaks of the materials to be nickel-silver scrap. Thereafter, on the basis of the order of the Hon'ble Supreme Court of India directing the release of the materials to the petitioner, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the purpose of delivery to the petitioner. The balance is metal scrap. The Court should hold that the three consignments of the petitioner consisted of 51 lumps of nickel-silver scrap and the balance as metal scrap. I have considered the rival contentions of the parties and the materials made available on record. The Customs Authorities had confiscated three consignments of materials belonging to the petitioner. In the confiscation proceedings, the Customs Authorities had drawn six samples of three consignments and found them to be of nickel-silver scrap. The confiscation proceedings noted such result of list. The confiscation proceedings ended in the order dated September 30, 2015. By such order, the Hon'ble Supreme Court had directed to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the fact that the materials seized were of nickel-silver scrap. The Customs Authorities cannot be permitted to take a stand contrary to the stand taken in the confiscation proceedings by them with respect to the quality of the materials seized. The quantum of the materials seized is not in dispute. Therefore, there is no dispute which should await trial by a regular Civil Court. The learned advocate for the department submits that the valuation of the entire consignments was kept at Rs. 5 lakhs in the adjudication proceedings. With respect, such contention is not available at the time of release of the materials as the Customs Authorities are obliged to release the materials or pay adequate compensation in respect thereof. The right to rec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X