RAMANAND GUPTA Vs. COMMISSIONER OF CUSTOMS (PREV.), KOLKATA

JUDGEMENT

(1.) THESE two appeals have been filed against the Order -in -Appeal No. KOL/CUS/211 and 212/PREV/03, dated 9 -9 -2003 passed by Commissioner of Customs (Appeals), Kolkata. In brief, the facts of the case are as under : - that the Inspector of Customs, booked seizure case No. l4/IMP/CL/CUS/SLG/DPU/2001, dated 15 -2 -2001 effecting seizure of 20,000 pcs. of black necklace (mala) of third country of origin valued at Rs. 2,00,000/ -. The appellant stated that on the date of seizure that the goods were booked with them for transportation, by M/s. Basundhara Emporium, Hawkers Corner, Siliguri but the officers of Siliguri Divisional Preventive Unit reported that the local businessmen of Hawkers Corner, Siliguri, were contacted by them but no one could give the whereabouts of M/s. Basundhara Emporium. No effort was made to enquire about the consignee. In another case an Inspector of Naxabari Preventive Unit on 21 -2 -2001 seized 36,000 pcs. of metallic mala valued at Rs. 3,60,000/ - (BTOTCO - the abbreviation possibly means believed to be the third country of origin, vide Seizure case No. l6/IMP/CL/CUS/NXB -PU/2001, dated 21 -2 -2001. The goods were seized from within 10 tea bags used as container along with consignment note no. 1091, dated 19 -2 -2001 and the carrier road challan no. 19/2000 -2001, dated 19 -2 -2001 of M/s. Deepak Hardware Centre, but no follow -up officers of Naxalbari Preventive Unit reported that local businessmen of Sevoke Road, Siliguri, were contacted by them but no one could give the whereabouts of M/s. Deepak Hardware Centre, Sevoke Road, Siliguri.

(2.) HEARD Shri K.P. Dey, learned Advocate for the appellant and Shri T. K. Kar, learned SDR for the Revenue.

(3.) SHRI Dey submits that in the present cases, the goods were seized from the custody of the appellant and he is entitled to receive the goods. Shri Dey, learned Advocate in this context, relies upon the decision rendered in the following cases : -