2017 (7) TMI 230 - AT - Customs

Validity of confiscation proceedings - seizure of cash - Valuation - It is alleged that the respondent arranged for the sale of cloves and other spices to various Indian importers with an arrangement to issue substituted invoices indicating prices to be much lower than the actual transaction value - Held that: - adjudicating authority has failed to examine the facts arising from the various statements and has failed to test the conclusions derivable therefrom for validity and reliability. Without such ascertainment of smuggling of goods, of disposal of smuggled goods, of knowledge that the goods are smuggled, and of the currency having been received from the buyers of smuggled goods, a decision to drop proceedings or to confiscate would lack the authority of law - it is necessary that this notice be brought to its logical conclusion by a fresh adjudication - appeal allowed by way of remand.