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TMI Blog2019 (10) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Tribunal had not made any observation on the ownership of the goods. Thus, there are no ambiguity in the Final Order dated 1-12-2017 passed by the Tribunal. Penalties - HELD THAT:- As the confiscation of the goods under the Customs Act has been set aside, all penalties including that imposed on the applicant have been set aside. The sale proceeds of the seized betel nuts must be returned by the Department to the owner of the goods after identifying the owner. Application disposed off. - Application No. C/Misc/76431/2019 in Appeal No. C/75050/2017 - Misc. Order No. MO/77340/KOL/2019 - Dated:- 18-10-2019 - Shri P.K. Choudhary, Member (J) and P.V. Subba Rao, Member (T) Shri Nihar Dasgupta, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selves from the goods found on the vehicles. One Shri Rajesh Lapang of M/s. Lapang Eco Products, Byrenihat, Meghalaya claimed ownership of the seized goods. In his statement, he stated that the goods were loaded in the trucks for despatch to Silliguri and that trucks were arranged by his Manager, Shri Sanjib Dhar. He also submitted that he was not in possession of NOC from the Department of Sales Tax, Govt. of Meghalaya for transport of betel nuts for which they had applied. 2. The investigation conducted with the Suptd. of Taxes, Meghalaya revealed that Shri Rajesh Lapang had been issued certificate for transportation of dry betel nuts to West Bengal for the period 1-6-2015 to 31-12-2015, but was not issued any further certificate after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of Dry Betel Nuts as evidence by several seizures made by the Customs Department. Other than such a view expressed, we find that Customs Department has not managed to recover any evidence regarding the origin of the seized goods. There is absolutely nothing on record to even remotely suggest that such goods are of foreign origin. Betel nut is also not a commodity notified under Section 123 of the Customs Act, 1962 and hence, the onus is on the Department to prove that the goods are of foreign origin and smuggled in India. Further, there is no export or trade information from any knowledgeable person to indicate that the category or quality of the seized betel nuts is not found in India. Local movement of Betel Nuts and violation of any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be clarified by the Tribunal itself because there is no positive direction for refund of the seizure value, when according to the Learned counsel for the petitioner refund of the seizure value in the context of the order allowing the appeals is automatic. 3. In contempt proceedings no direction can be issued, it shall be appropriate to leave it open to the wisdom of the Tribunal to interpret order regarding the refund of the seizure value. Tribunal is expected to dispose of the application as shall be filed by the petitioner preferably within a period of thirty days. 4. Contempt proceedings are, accordingly closed. 7. The Learned Counsel on behalf of the applicant submitted that the applicant in their Appeal categorically state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscated. On perusal of the Final Order dated 1-12-2017 of this Tribunal, we find that the Tribunal had set aside the Adjudication Order and held that such goods cannot be confiscated under the Customs Act, 1962. It appears that the Tribunal had not made any observation on the ownership of the goods. Thus, we do not find any ambiguity in the Final Order dated 1-12-2017 passed by the Tribunal. 10. As the confiscation of the goods under the Customs Act has been set aside, all penalties including that imposed on the applicant have been set aside. The sale proceeds of the seized betel nuts must be returned by the Department to the owner of the goods after identifying the owner. 11. The Ld. Counsel referred to various case laws, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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