COMMSSIONER OF CUSTOMS Vs. AMAR KISHORE PRASAD

JUDGEMENT

(1.) These two Appeals under Section 130 of the Customs Act, 1962 (hereinafter referred to as 'the Act') have been preferred by the Commissioner of Customs, Patna against the common judgment and order dated 16th February 2006 passed by the Customs, Excise & Service Tax Appellate Tribunal, Kolkata (hereinafter referred to as 'the Tribunal') in Appeal Nos. CSM-209/03 and CSM-210/03.

(2.) The matter at issue is seizure of three gold bars of high purity weighing 280 grams worth Rs.1,42,902/- by the Customs Officers at Raxaul in the State of Bihar from one Amar Kishore Prasad, son of Dhruv Prasad Sah, resident of Mitha Bazar, Ramgarhwa, District-East Champaran. After the seizure, on 23rd April 1996 the said Amar Kishore Prasad (hereinafter referred to as 'the Carrier') gave the statement under Section 108 of the Act. In the said statement the Carrier admitted that the seized gold was given to him for delivery at Muzaffarpur by the owner of the gold one Amar Kishore Prasad of Raxaul (hereinafter referred to as 'the Owner'); that the gold was brought by the Owner from Nepal; the gold was dissolved at Birganj in Nepal to remove the markings. The said Carrier was produced before the Chief Judicial Magistrate, Muzaffarpur on 24th April 1996. The Chief Judicial Magistrate under his order dated 24th April 1996 recorded that the Carrier had not complained of ill treatment at the hands of the search party. The Carrier was remanded to judicial custody until 8th May 1996.

(3.) Since the aforesaid seizure, under order dated 31st August 1997 made by the Deputy Commissioner of Customs, Muzaffarpur in Adjudication order No. 101-Cus./97, the seized gold was held to be contraband gold smuggled in India and was ordered to be confiscated. The said order of confiscation was upheld on 19th March 1999 by the Commissioner of Customs (Appeals). The said order was challenged by the Owner and the Carrier before the Tribunal in Appeal Nos. C-277 of 1999 and C-278 of 1999. The Tribunal by its order dated 13th July 1999 allowed the appeals on the grounds of violation of principle of natural justice. The appellate authority was directed to make the order afresh after granting opportunity of personal hearing to the appellants (the Owner and the Carrier). Since the order of remand the Commissioner of Customs (Appeals) by his order dated 10th September 2003 upheld the order of confiscation made in Adjudication Order No.101/Cus./97. The said appellate order was challenged by the Owner and the Carrier in Appeal Nos. 308-309/PAT/CUS./Appeal/2003 before the Tribunal.