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2009 (9) TMI 179 - KARNATAKA HIGH COURTConfiscation territorial jurisdiction of officers for adjudication - Tribunal order holding goods imported at Kolkata and adjudication by authority at Bangalore, without jurisdiction (i) Whether the Tribunal has committed an error in holding that the Department cannot confiscate the smuggled goods without establishing the point where the customs barrier is breached? Held that authorities are not bound in all cases to unearch the place at which such breach occurred Proceedings for confiscation being action in rem, proper officer having jurisdiction over situs of goods, had authority to initiate proceedings First question answered in affirmative - situs of the seizure being Bangalore and goods having been seized from persons viz. respondents who are residents of Bangalore, and duty paid nature not having been proved by respondent, Customs Authorities at Bangalore to adjudicate the matter Once goods considered as of foreign origin, duty cast on person from whom goods were seized, to prove goods were duty paid Goods to be presumed as non-duty paid when evidence not produced by person concerned on duty payment - The object with which the Customs Act has come into existence is to levy duty on goods as contemplated under the Act and also to ensure that those goods which are dutiable do not escape from payment of customs duty. - The said Act was brought about not only to check the smuggling but also to ensure that the goods that is imported into the territory of India to which the Customs Tariff Act are applicable suffers the duty in the hands of the importer. - Question Whether the Tribunal has committed an error in holding that the order of confiscation is not an action-in-rem?, is answered in affirmative Question Whether the Tribunal has committed an error in holding that the smuggled goods cannot be confiscated wherever such goods are found?, is not answered as the matter is remanded to the Adjudicating Authority at Bangalore
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