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TMI Blog2022 (1) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 113 of the Customs Act, 1962. The subject coal along with vehicles was seized after 6 days of filing the Shipping Bill. There is no allegation of mis-declaration of goods. The exporter filed the Shipping Bill under the bona fide belief that the goods are eligible to export freely - The department seems to have gone overboard in seizing the goods merely on account of the fact that the coal procured in public auction could not be exported, in clear disregard to the fact that the exporter himself did not procure the coal in public auction and the call of the department to straightway seize the coal presented by the third party for export does not seem to be in line with the instructions of the Coal India on export of coal. The very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1000000 2. SH/CND/ 2021/4810 25-2-2021 COAL (27011900) 25.710 205680/ UP67C1659 382317 3. SH/CND/ 2021/4811 25-2-2021 COAL (27011900) 32.210 257680/ UP62BT2131 2430000 4. SH/CND/ 2021/4827 25-2-2021 COAL (27011900) 33.720 269760/ UP32KN0450 2340000 5. SH/CND/ 2021/4830 25-2-2021 COAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 244480/ UP62AT8044 2296350 13 SH/CND/ 2021/4881 26-2-2021 COAL (27011900) 33.360 266880/ UP65GT8285 1600000 Total 405.32 3242560 20709179 2. The Officers of Land Customs Station, Nepalganj Road came across 13 Trucks stated to be loaded with 405.320 MT of Coal meant for export to Nepal by M/s. Siddhagiri Holding Private Limited vide Shipping Bill No. 9025827, dated 1-3-2021. It was found that the subject consignment of Coa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... naware that the seized coal was purchased from Coal India through public auction. Appellant is a bona fide purchaser and had not violated any of the provisions of law and appellant was exporting the seized coal in bona fide manner through authorized route to Nepal without any misdeclaration and without any concealment of fact and nature of seized coal. That the aforesaid policy of Coal India is only applicable on those persons who are purchasing directly coal from Coal India through public auction. Appellant had not purchased the seized coal directly from Coal India through public auction. The Revenue has misused the provisions of law and illegally seized the consignment of appellant. That the DGFT and Customs Department has not issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from Coal India through public auction. Appellant had taken full caution and care at his end regarding purchase and export of aforesaid seized coal and appellant was exporting the said coal as per the provisions of Customs Act, 1962, Trade Treaty between India and Nepal, and also according to the rules, regulations and provisions of DGFT. 4. Personal Hearing in the case was conducted virtually on 19-8-2021 when Shri Shubham Agarwal, Advocate appeared on behalf of the appellant and reiterated the grounds of appeal. 5. I have gone through the records of the case. It was gathered from the office of the Commissioner Customs (Prev.), Lucknow that the said seized coal and vehicles have been ordered to be provisionally released vide Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lic auction could not be exported, in clear disregard to the fact that the exporter himself did not procure the coal in public auction and the call of the department to straightway seize the coal presented by the third party for export does not seem to be in line with the instructions of the Coal India on export of coal. In the case of M/s. Ganesh Enterprise v. State of Meghalaya and Others, Hon ble High Court of Meghalaya in its judgment dated 10-12-2020 permitted third party export of the coal procured indirectly through auction by another party, which is analogous to the instant case. We may not be falling under the territorial jurisdiction of Hon ble High Court, Meghalaya but the ratio of the judgment is squarely applicable to the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
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