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2018 (6) TMI 649 - AT - Customs100% EOU - Confiscation of seized goods - theft of seized goods - the relief claimed is based on the allegation put forward by appellant that, after confiscation the property in goods vests with Government and the department has been negligent in taking proper care of the goods confiscated - Held that:- The Customs Act, 1962 does not provide for any right or remedy by way of compensation/damages. All these issues fall within the realm of civil law. It requires to be examined whether there was a duty cast on the department and whether such duty is absolved by the letter of undertaking signed by the appellant. The definition of 'adjudicating authority' under 2(i) means "any authority competent to pass any order or decision under the Act". Thus an appeal can be preferred against the decision or order passed by an officer in the capacity as 'adjudicating authority' - In the present case, since the Act does not provide for any remedy in respect of loss caused after confiscation or for any negligence on the part of department, it cannot be said that the impugned order is an order or decision passed by the Commissioner under the Customs Act as an adjudicating authority. Appellant relied upon the decision in the case of Ratan Kumar [2000 (8) TMI 572 - CEGAT, KOLKATA], Samsudeen [1990 (10) TMI 219 - CEGAT, CALCUTTA] - All these decision analyse the situation wherein the goods which were confiscate has been auctioned or sold by the department invoking Sections 142/150 of the Act. When the goods have been removed or sold by the department during the pendency of appeal, the Courts have held that the appellant is entitled to be compensated to the extent of value of goods. In the present case, the goods were lost by theft as seen from the Police compliant. Therefore these decisions do not assist the appellant. The Tribunal being a creature of the statute is empowered to pass orders only on appeals as provided in section 129A of the Customs Act - the issues arising for consideration as presented by the facts of the case does not fall within the jurisdiction of the Tribunal - appeal dismissed being not maintainable.
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