J.K. MEHTA Vs. COMMISSIONER OF CUSTOMS, KOLKATA

JUDGEMENT

(1.) HEARD both sides.

(2.) WITH the consent of both sides, the Early Hearing Application is allowed and the Appeal itself is taken up for hearing and disposal.

(3.) IN this case, the Original Authority has absolutely confiscated the impugned goods namely, 120 Pieces of Haemometer, on the ground that M/s. J.K. Mehta and Co. who claimed the ownership of the goods failed to produce documents in support of legal importation of the impugned goods. However, I find that the Adjudicating Officer himself has recorded that M/s. J.K. Mehta have produced a Tax Invoice in support of their claim to the goods. The impugned goods were seized at Howrah Station on 18 -4 -07 after it was unloaded from the Geetanjali Express. The Tax Invoice produced by the Appellants shows that the impugned goods were bought on 16 -4 -07 from M/s. Science Corner whose address, telephone number, FAX number, residential telephone number and e -mail number have been given on the said Invoice itself. The Tax Invoice also reflects the name of the purchaser namely, M/s. J.K. Mehta. It shows the value of the goods as well as the Central Sales Tax paid @ 12.5%. The Department does not seem to have bothered to look at the said Invoice and to verify the authenticity of the Tax Invoice. Moreover, the Appellants have also produced a Receipt from the Courier Company, which shows that the impugned goods were booked by the seller, M/s. Science Corner to the Appellants, M/s. J.K. Mehta. This is a clear case where the Appellants have purchased the impugned goods from a regular dealer in Medical and Research Laboratory Equipments/Instruments and the Department has undertaken no enquiry to prove that the documents produced by the Appellants are not genuine. Under the circumstances, the Order of Confiscation of the impugned goods cannot be upheld. The same is set aside and the Appeal is allowed.