Home Case Index All Cases Customs Customs + AT Customs - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 367 - AT - CustomsDetermination of ownership of seized goods - diversion of free imported goods into local market - Importation of "Mulberry Raw Silk Yarn/Silk Yarn" under Advance Licence Exemption notification – Rate of Duty – Levy of interest and penalties - Whether Adjudicating authority had not considered the evidences and provisions of various laws, such as Bill of Lading Act, Customs Act etc. placed by them to decide the ownership of the seized goods as claimed by the High Sea Sellers - Held that:- On perusal of Adjudication Order dt. 12.6.2013, it is found that duty was demanded jointly and severally - The seized goods were confiscated and redemption fine was imposed but it was not mentioned to whom the seized goods would be released - It has demanded interest against 4 noticees, without mentioning the names and therefore such order cannot be sustained. This Court directs the Adjudicating authority to decide the claim of the ownership of the seized goods as claimed by the High Sea Sellers in terms of the order in M/s. Prachi Silks Versus The Commissioner of Customs (Seaport-Exports)[2014 (5) TMI 121 - MADRAS HIGH COURT] on the basis of documents and provisions of Customs Act and Regulations - Thereafter, the demand of duty along with interest and penalties would be determined as proposed in the show cause notices in accordance with law - So, the impugned orders are set aside to the extent of appeals filed – Matter remanded back to the Adjudicating authority. Decided in favour of Assessee.
|