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2019 (10) TMI 1335 - AT - CustomsRefund of Sale proceeds of the seized Betel Nuts - Section 27 of the Customs Act, 1962 - Confiscation - penalties - HELD THAT:- The Adjudicating Authority confiscated the seized goods absolutely and imposed the penalty on the applicant. It is noticed that the Adjudicating Authority has not passed an Order on the ownership of the seized goods as the goods were absolutely confiscated. On perusal of the Final Order dated 1-12-2017 of this Tribunal, we find that the Tribunal had set aside the Adjudication Order and held that such goods cannot be confiscated under the Customs Act, 1962. It appears that the Tribunal had not made any observation on the ownership of the goods. Thus, there are no ambiguity in the Final Order dated 1-12-2017 passed by the Tribunal. Penalties - HELD THAT:- As the confiscation of the goods under the Customs Act has been set aside, all penalties including that imposed on the applicant have been set aside. The sale proceeds of the seized betel nuts must be returned by the Department to the owner of the goods after identifying the owner. Application disposed off.
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