Misc Order No. M/479/CAL/96 arising from in Misc. Application No. 11/97 in Appeal Nos. C/44 & C/126/92. Case: Commr. of Cus. (Prev.), Patna Vs Ayodhya Sha & Rajharan Sha. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Misc Order No. M/479/CAL/96 arising from in Misc. Application No. 11/97 in Appeal Nos. C/44 & C/126/92 |
| Counsel | For Appellant: Shri R.K. Roy, JDR and For Respondents: Shri P.K. Ghosh, Consultant. |
| Judges | Shri P.C. Jain, Member (T) |
| Issue | Customs Act |
| Citation | 1997 (96) ELT 174 (Tribunal) |
| Judgement Date | July 07, 1997 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
(Eastern Bench At Calcutta) (Eastern Bench At Calcutta)
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The subject Miscellaneous Application prays for rectification of Tribunal''s Order No. A/88-89/CAL/93, dated 28-1-1993 for the reason that by that order Tribunal set aside the confiscation of 8.860 kg. of silver and directed release thereof to the respondents in the present application. In the meantime, however, the silver which had been confiscated by the original authority and the said confiscation having been sustained by the lower appellate authority had been sent to the Government of India Mint on 1-9-1989 as per the procedure laid down by the CBEC vide their letter F. No. 11/21/60/Cus. IV, dated 23-9-1960. The relevant portion of the said instruction reads as follows:-
It has now been decided that henceforth Reserve Bank of India would sell confiscated silver in the open market through their brokers. Accordingly, the confiscated silver received by the Mint Master, Bombay will be melted, assayed and cast into bars of suitable sizes by the Mint and these bars would be handed over to the Reserve Bank of India. The sale proceeds after deduction of the Mint and Reserve Bank brokerage charges would be credited to the Government account under the Minor Head on miscellaneous under the Revenue Head `1-Customs''. Above procedure mutatis mutandis may be adopted at your port.
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It is, therefore, the prayer in the Miscellaneous Application that instead of direction of release of the silver to the respondents herein, the direction may be given for refund of seizure value of silver i.e. Rs. 12,400/- only to the claimants.
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Learned JDR Shri R.K. Roy reiterates the aforesaid prayer in view of the peculiar facts and circumstances of this case.
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Opposing the contention learned Consultant Shri P.K. Ghosh submits that the goods were ordered to be released by the Assistant Collector, Motihari on 24-5-1993. He, therefore, submits that the respondents herein should be refunded the market value of the seized silver as prevalent on 24-5-1993. Return of seizure value i.e. Rs. 12,400/- effected on 27-4-1986 would be very unjust to the respondents, submits the learned Consultant, inasmuch as by the Tribunal''s Order, the respondents are eligible to get back silver. Revenue Officers should not have sent it to the Mint unless the appellate proceedings were finalised. He, therefore, prays as mentioned above.
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I have carefully considered the pleas advanced from both sides. I observe that...
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