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2021 (8) TMI 917 - CESTAT NEW DELHISeeking direction to the respondent to permit the inspection of the goods seized from the premises of the appellant - provisional release of goods - Section 124 of the Customs Act, 1962 - Rule 41 of the 1982 Procedure Rules - HELD THAT:- Under rule 41, the Tribunal can make such orders or give such directions as may be necessary or expedient to secure the ends of justice. The appellant is seeking inspection of his own goods that were seized on 19.10.2012 for the reason that the condition of the goods seized nine years ago would be an important factor for deciding whether the appellant would like to pursue the remedy for provisional release of the seized goods. The appellant had also deposited an amount of ₹ 27,50,669/- on 28.11.2013 to take the benefit of the provisions of Section 28 (5) of the Customs Act - Section 110 of the Customs Act deals with seizure of goods, documents and things. Sub-section (1) of the section 110 provides that if the proper officer has reason to believe that any goods are liable to confiscation under the Act, he may seize such goods. In the present case the goods have only been seized under sub-section(1) of section 110 and have not been confiscated under section 111 of the Customs Act. The ownership of the goods, therefore, continues to be with the person from whom the goods have been seized, namely the appellant. Rule 41 of the 1982 Procedure Rule provides that the Tribunal may make such orders or give such directions as may be necessary or expedient to secure the ends of justice. In the facts and circumstances of the case, it is considered necessary and expedient to issue a direction to the respondent Commissioner of Customs (Preventive) to permit the applicant/appellant to inspect the goods seized on 29.10.2012 - the appellant shall appear before the Additional Director in the Office of the Directorate of Revenue Intelligence, New Delhi on August 31, 2021 at 11 am on which date the Additional Director may either permit the applicant to inspect the seized goods or may fix another date within the next one week for inspection of the seized goods. Application disposed off.
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