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2014 (10) TMI 712 - AT - CustomsSeizure of goods - import of restricted goods - Commissioner refused the provisional release of the goods seized by DRI to Shri Manjit Singh on the ground that M/s. KAM, M/s. Khyati and M/s. KM International are non-existent and the respondent, Shri Manjit Singh is not a bona fide owner of the goods - Held that:- Just by furnishing affidavits claiming to be the owner, the respondent does not become bona fide owner of the seized goods. We also take note of the fact that the Commissioner in his earlier order dated 29-10-2013 addressed to the Advocate, Shri Yogesh M. Rohira of the respondent had mentioned that the goods cannot be provisionally released to Shri Manjit Singh, as he is not the bona fide owner of the imported goods. Though in subsequent order dated 5-11-2017 the Commissioner reversing his earlier stand, has ordered provisional release to the respondent, he has not stated as to how he is satisfied that the respondent is the bona fide owner of the goods. Provisional release of the goods imported in the name of M/s. KAM Enterprises, M/s. Khyati Enterprises, M/s. K.M. International, M/s. Satyam Enterprises and M/s. Vaishali Enterprises has been ordered to the respondent, Shri Manjit Singh on the basis of the affidavits regarding ownership already submitted by him and the provisional release of the goods imported in the name of M/s. Aashavi Enterprises and M/s. Dhruv Enterprises has been ordered to the respondent, Shri Manjit Singh in the event of production of the necessary affidavits/authorization. When the importers are fictitious persons and the value of the goods has been grossly undeclared and the adjudication of the matter may result in huge duty demands, against the importers, releasing the goods on provisional basis to a person, who is not the owner of the goods would certainly jeopardize the interests of the Revenue, as, if provisional release is made and the respondent, Shri Manjit Singh vanishes with the goods and subsequently duty demands are confirmed, the department will neither have the goods nor the persons from whom the duty can be recovered. impugned order is contrary to the provisions of the law and in fact is a perverse order - Decided in favour of Revenue.
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