9911796707
TMI Blog2004 (11) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings initiated, by the Customs authorities against the respondent (hereinafter referred to as the "assessee") were without legal sanction. An application was filed as noted above under Section 130 of the Act proposing the following questions for determination by the High Court : (i) "Whether the Silver bearing foreign marking can be released on the ground that these were not smuggled into country when the same had not been disclosed in their Wealth Tax return filed in the year 1958 and seized under Section 110 of the Customs Act, 1962 in contravention of restrictions imposed vide Notification No. 12(ii) F/1/48, dated 25-8-1948 as amended issued under Section (1) of FERA, 1947 read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector, Chittorgarh under the Treasure and Trove Act, 1878 (hereinafter referred to as "Treasure Act") treating that the articles were antique articles. He held, that on the date of find, the articles were more than 100 years old and were liable to be forfeited. Though the Collector, Chittorgarh found these articles to be antique articles, the Board of Revenue, Ajmer found that they were hidden between 30 to 50 years before discovery and held that since the discovery was on the basis of the information it was not a find or a property bona vacanta. The finding was challenged by State and its functionaries by filing a writ petition which was dismissed. A special leave petition was filed before this Court which was also dismissed. After the sea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected. 5. In support of the appeals Mr. A.K. Ganguli, learned Senior Counsel submitted that the approach of the CEGAT was erroneous. Even if the applicability of Section 123 of the Act is not there, it was within the special knowledge of the assessee as to when the articles came to his possession and since no definite material was produced, the Commissioner's view should not have been interfered with by the CEGAT. He pointed out that though great stress was laid on the order of the WTO that related to an entirely different issue and had no direct bearing of the issue regarding the period of possession. In response Mr. S.S. Ray, learned Senior Counsel submitted that the findings recorded by the CEGAT are findings of fact. The High Court was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not smuggled goods and he had come to possession of the articles before the notified date. Several materials were considered by the CEGAT to hold that the assessee had discharged its burden. It referred to the orders passed by the authorities under the Treasure Act. The WTO came to a definite conclusion that the assessee had proved that it had possessed the articles prior to the notified date. These essentially are conclusions on facts. A question of law can arises if the forum deciding the case acts on irrelevant materials, or, partly on relevant materials and partly on irrelevant materials or keeps out of consideration on relevant material. In the second category of case the question arises because it is not known as to what extent irre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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