9911796707
TMI Blog2024 (6) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... led to seizure of 10,200 sticks of cigarettes of foreign origin valued at Rs. 1,53,000 as well as other products, such as 423400 grams of 'hand rolling tobacco' in 174 boxes valued at Rs. 10,50,939, 3577 boxes of 'rolling paper' valued at Rs. 17,88,500 and 37 cartons of 'filters' valued at Rs. 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 impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Tariff appended to Customs Tariff 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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