9911796707
TMI Blog2024 (6) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... for cavil. However, the statute is municipal law and, therefore, enforceable only by the designated authorities in the context of having been put up for sale in the domestic market which precludes confiscation under customs law for non-compliance thereof. That the seized cigarettes were of foreign origin is beyond the scope of controverting and that the packaging of the cigarettes were not in consonance with Cigarette and Other Tobacco Products Act, 2003, as demonstrative of illicit cross-border movement, sufficed for seizure under section 110 of Customs Act, 1962 and also for operability of section 123 of Customs Act, 1962. Onus under section 123 of Customs Act, 1962 - HELD THAT:- In so far as hand rolling tobacco , rolling paper and filt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to seizure of 10,200 sticks of cigarettes of foreign origin valued at ₹ 1,53,000 as well as other products, such as 423400 grams of hand rolling tobacco in 174 boxes valued at ₹ 10,50,939, 3577 boxes of rolling paper valued at ₹ 17,88,500 and 37 cartons of filters valued at ₹ 5,32,800 that, purportedly, had been imported licitly by eligible person, under section 110 of Customs Act, 1962. In the adjudication proceedings that followed, the goods were confiscated absolutely owing to inability of the appellant herein to discharge the onus devolving on him under section 123 of Customs Act, 1962. The failure of appeal before Commissioner of Customs (Appeals), Mumbai-III has led to the present proceedings challenging the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Act, 1962 and also for operability of section 123 of Customs Act, 1962. In so far as hand rolling tobacco , rolling paper and filters are concerned, too, the onus under section 123 of Customs Act, 1962 and non-compliance with Cigarette and Other Tobacco Products Act, 2003 were applied but through indirect association for coverage therein as also to justify confiscation under section 111(d) of Customs Act, 1962 for having been imported contrary to prohibition under other law. 3. We have no hesitation in holding that to be untenable misappropriation of empowerment. Goods outside customs area restricts the operability of prohibition under laws other than under Customs Act, 1962 and the Cigarette and Other Tobacco Products Act, 2003, as muni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1975 and, literally, frogmarching that description to section 123 of Customs Act, 1962. The sole reference to, and the only purpose of, Customs Tariff Act, 1975 is set out as 12. Dutiable goods. (1) Except as otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force, on goods imported into, or exported from, India. in Customs Act, 1962 and that limited connection does not extend beyond determination of rate of duty for assessment. The lower authorities could not have been more in error in stretching the Customs Tariff Act, 1975 to any other purpose includi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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