RITIKA LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS writ petition is made by a Limited Company and three others. Affidavit of competency is also available in the record.

(2.) BY making this writ petition the petitioner has asked for release of the confiscated goods in terms of the order dated 2nd August 2001 passed by the CEGAT (Customs, Excise and Gold (Control) Appellate Tribunal), Eastern Branch, Calcutta.

(3.) THE jurisdiction of the CEGAT was invoked by the Customs Authority against an order passed by the Commissioner of Customs (Appeal). It appears from such order. The original order was reversed by the Commissioner of Customs (Appeal) by holding that there is no positive evidence to prove the goods are smuggled nature of goods. Therefore, the goods in question have to be released. The last paragraph of such order is as follows: I am, therefore, inclined to all the appeal(s) with consequential relief to the appeals. I find that not only the Commissioner of Customs (Appeal) observed that goods in question have to be released but allowed the appeals with consequential relief.