2023 (1) TMI 927 - HC - Customs
Seeking release of smuggled confiscated goods - Whether the Tribunal was justified in recording a finding that the fact that seized fabrics might have lost its importance due to storage for more than four years without there being any evidence on record to support that finding? - HELD THAT:- The Appellant is not entitled to succeed even on the re-framed questions of law. Though the learned Counsel for the Appellant has sought to address us as to the various factual aspects, we have to keep in mind the scope of the appeal. Whether the goods seized under a panchanama were validly imported is a question of fact. It is settled that the scope of reversing an order of the Tribunal on a finding of fact is extremely limited and is restricted to ascertaining whether the finding of fact is demonstrably perverse or that it is not possible to reach such a finding and it is contrary to the record on the face of it. It is also settled that if a possible view is taken by the Tribunal based on the analysis of the factual material then a question of law would not arise.
In the present case, the Commissioner has undertaken the exercise of tallying the details of the seized goods as per the panchanama and details of the goods as per the concerned Bills of Entry. The Commissioner found that they did not match and there are only six entries that are common between the two and therefore, it is clear that the seized goods are not the same as imported under the two Bills of Entry - Tribunal has taken a particular view on fact, which cannot be stated that as perverse. The endeavour of the Appellant is only to persuade us to take another view upon re-appreciating the same material on record. Once we find that the Tribunal's view cannot be stated to be perverse, no question of law arises for consideration and only questions of facts arise.