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2016 (4) TMI 8 - AT - CustomsValidity of impugned order - Competiting claims of title to seized goods - Seizure of assorted gold jewellery - Held that:- it is axiomatic that there is no provision under the Customs Act, 1962 which authorizes adjudicating authorities under this Act to decide competing claims of title to goods which are the subject matter proceedings under the Act,. Adjudication and determination of competiting claims of title to goods which are subject to proceedings under the Customs Act is nevertheless outside the purview and jurisdiction of authorities under the Customs Act, 1962. We also perceive that the judgment of the Hon'ble Delhi High Court dated 4.10.10 (Civil Writ Petition No. 13070/2009) does not direct the respondent / Commissioner to adjudicate upon and determine competiting claims regarding title to the seized gold jewellery. It is a trite legal principle that adjudicating power is essentially a legislated grant and is not to be inferred as a derivative of a curial decree. Learned Counsel for the appellant, for the respondent SBI and learned DR fairly concede the position that neither the respondent/ Commissioner nor this Tribunal have jurisdiction to determine, in the circumstances of this case, whether the seized goods belong to either the appellant; to M/s. Vee Ess Jewellers; or to the State Bank of India, under the hypothecation agreement between the later. Therefore, the declaration under the impugned order that the gold seized at the air port belongs to M/s. Vee Ess Jewellers, is a conclusion which is patently without jurisdiction and therefore non-est and inoperative. - Appeal disposed of
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