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Sri Chandra Kant Soni Versus Commissioner of Customs (Prev.) West Bengal Kolkata And Vice Versa

Confiscation - seizure of gold bars - notice u/s 150 of the CA, 1962 - Held that: - section 150 states that where any goods, not being confiscated goods, are to be sold after notice to the owner of the goods following the procedure as specified therein - the seized Gold was released on payment of Redemption Fine and penalty along with Customs duty payable thereon. Therefore, the provisions of section 150 would not be applicable herein as the goods were confiscated by the Authority. - Board s .....

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. FO/A/75883-75884/2017 - Dated:- 12-5-2017 - Shri P.K.Choudhary, Member(Judicial) Shri Arijit Chakraborty, Advocate for the Party Shri K.C.Jena, Addl.Commr.(AR) & Shri S.K.Naskar, AC(AR) for the Revenue ORDER Per Shri P. K. Choudhary Briefly stated the facts of the case are that the Customs officers of P & I Branch intercepted Shri Chandra Kant Soni on 03.09.2003 at Howrah Railway Station and recovered 1 kg. of Gold Bar from him. By Order-in-Appeal dated 31.12.2009, the Commissioner(App .....

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e appellant was allowed Refund of ₹ 11,15,904/-, after adjusting the amount of ₹ 77,250/-, as sale proceeds of one kg. Gold. By the impugned order, the Commissioner(Appeals) held that if the department has not put Sri Soni to notice under section 150 of the Customs Act, 1962, then the amount payable will have to be determined in terms of the Hon ble Calcutta High Courts decision in the case of Union of India and Others v. Shambhunath Karmakar & Others [1986 (26) ELT 719 (Cal.)] ( .....

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r or with the consent of the owner in any other manner. The proceeds of any such sale shall be applied - (2) (a) firstly to the payment of the expenses of the sale, (b) next to the payment of the freight and other charges, if any, payable in respect of the goods sold, to the carrier, if notice of such charges has been given to the person having custody of the goods, (c) next to the payment of the duty, if any, on the goods sold, (d) next to the payment of the charges in respect of the goods sold .....

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pal Commissioner of Customs or Commissioner of Customs] may allow, such balance of sale proceeds shall be paid to the Central Government.] 4. On plain reading of Section 150, it is clear that where any goods, not being confiscated goods, are to be sold after notice to the owner of the goods following the procedure as specified therein. In the present case, on perusal of the order dated 19.07.2010 of the Assistant Commissioner, it is evident that the seized Gold was released on payment of Redempt .....

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