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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 ..... were seized, as per the following details : S. No. Invoice No. Date Description of goods & the HSN code Qty. Amt. of Coal in Rs. Regn. No. of the vehicle Estimated value of the vehicle 1. SH/CND/ 2021/4809 25-2-2021 COAL (27011900) 25.360 202880/ UP62T7168 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 (27011900) 29.490 235920/ UP65BT5763 845944 6. SH/CND/ 2021/4831 25-2-2021 COAL (27011900) 31.730 253840/ UP62BT3169 2354670 7. SH/CND/ 2021/4832 25- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly they decided to seize the aforesaid consignment without any reason and without any information to the appellant vide Panchnama dated 6-3-2021.When appellant reached the LCS Nepalganj the next day on 7-3-2021 for clearance of the aforesaid consignment, the officers of LCS Nepalganj forcibly obtained the signature of appellant on Panchnama and served the copy of Panchnama to the appellant. * That the officers of the LCS Nepalganj seized the aforesaid consignment apparently for violating the rules and regulations of Coal India which stated that "Coal auctioned from Coal India shall not be exported to any country and it may be only used in India". * That the appellant did not purchase the seized coal from Coal India through auction but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shipping bill and physically in consignment of appellant. * That the respondent authority had not raised any objection, not issued any notice and also not cancelled the shipping bill filed by the appellant for lack of lacuna and without even any online remark on the shipping bill of the appellant and converted the consignment of appellants coal in illegal seizure without any reason, without any information to the appellant, which is clear violation of the provisions of Customs Act, 1962 and the Panchnama dated 6-3-2021 is not proper and not justified in the eye of law and liable to be set aside. * That the appellant is Legal IEC Code holder and exporter. Appellant is not any outright smuggler. Appellant has not violated any of the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lic auction making the coal liable for confiscation under Section 113 of the Customs Act, 1962. 6. From the records I find that 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. In this regard I find that mere presentation of the coal in Customs area should not have invited wrath of the department by seizing the same in view of the fact the coal was procured legally, presented for export in Customs area of a Customs station and there is not even whisper of allegation of misdeclaration of any kind!. If the coal was not eligible to be exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al financial burden in the form of cash security as a condition of PR. 7. The very seizure of coal along with vehicles on 6-3-2021 and issue of letter of provisional release on 16-3-2021 are prejudicial to the interests of the appellant but since these are not speaking and reasoned orders, I am of the considered view to remand the case back to the respondent department to consider the entire facts of the case in the light of existing legal position and pass a well-reasoned and speaking order in this case within 15 days of the receipt of this order, as I was told, that the coal laden vehicles are still held up in the custody of Customs. The appellant is directed to get in touch with the Customs immediately after getting this order and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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