HARI & CO Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Pursuant to the directions of the Hon'ble Division Bench of this Court in W.A.(MD) No.673 of 2018, dated 28.04.2018, the vacate stay petition is taken up for hearing.

(2.) The petitioner is a Container Freight Station. Pursuant to a seizure of goods along with the cover cargo stuffed in container bearing No.CLHU284936 by the Department of Revenue Intelligence on 16.11.2013, from one M/s.Omkar International, Bangalore, the container was deposited with the petitioner for safe custody. Thereafter, a show cause notice was issued to the said M/s.Omkar International, Bangalore and an Order in Original No.328/2015, dated 31.03.2015, was passed confiscating the seized red sanders. Pre-trial proceedings under Section 110(1-B) of the Customs Act, 1962, were conducted on 205.2014 and the samples were drawn and photographs were taken and thereafter, the container was sealed with One Time Seal No.12- 759287 in the presence of the learned Additional Chief Judicial Magistrate, Madurai and kept under the care and custody of the petitioner, Container Freight Station.

(3.) On 28.09.2017, the Directorate of Revenue Intelligence identified the red sanders ripen for disposal and allotted the same for disposal through M/s.MMTC, Chennai. At the time of checking the red sanders on 27.02.2018 by the Customs Officers from Disposal Section, Custom House, Tuticorin, along with the officials of M/s.MMTC Ltd., and M/s.Green Solutions, Tuticorin, who was entrusted with the grading of red sanders, it was found that the One Time Seal was tampered and in that place, another One Time Seal No.12-326812 was pasted. On opening the container, the confiscated red sanders were found missing.