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of <h1>Tribunal rules in favor of appellant in customs case, emphasizes declared purchase price & auction amount</h1> The Tribunal ruled in favor of the appellant in a customs case involving the reimbursement of seized goods. Despite a higher value indicated in the ... Confiscation - Auction of seized goods Issues:1. Reimbursement of the value of seized goods in a customs case.Analysis:The appeal in question stemmed from an Order-in-Appeal issued by the Commissioner of Customs (Appeals), Bangalore, concerning the confiscation of 628.25 Kg. of Tussar Silk Yarn seized from the appellant. The Original Authority had ordered absolute confiscation, but the Commissioner (A) set aside this order, deeming the goods non-confiscable. The central issue revolved around the value of the seized goods and the appellant's entitlement to reimbursement. The appellant contended that they should be reimbursed based on the value as shown in the Mahazar.The appellant's argument was supported by a previous Final Order of the Tribunal in a similar case, where it was ruled that the appellant is entitled to reimbursement based on the Mahazar value. However, the JDR for the Respondent pointed out a distinction in this case. Unlike the previous case, where the value was not declared at the time of seizure, in this instance, the appellant had declared a purchase price of Rs. 4,71,187.50. The goods were auctioned for a higher amount of Rs. 5,35,555, leading to a debate on the appropriate reimbursement value.Upon careful consideration, the Tribunal agreed with the JDR's argument. Despite the higher value indicated in the Mahazar, the appellant's statement of purchasing the goods at Rs. 4,71,187.50 was crucial. The auction amount of Rs. 5,35,555 was deemed the proper basis for reimbursement, subject to deduction of any auction-related expenses incurred by the department. The Tribunal ruled in favor of the appellant to the extent that the department should reimburse the auction amount after deducting expenses, with a directive to disburse the balance within a month of the order.In conclusion, the Tribunal's decision clarified the principles governing reimbursement of seized goods in customs cases, emphasizing the significance of the declared purchase price and the auction amount in determining the reimbursement value.
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