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of <h1>Appeals granted for return of confiscated items due to lack of evidence and procedural errors</h1> The appeals were allowed, directing the return of the confiscated Indian currency and chits, with the bullets to be handled by the Police as per legal ... Seizure and confiscation Issues:Challenge to Order-in-Original No. 35 (Supplementary)/Cus/WB/89 dated 27-3-89 by the appellants regarding the seizure of Indian currency, live bullets, and paper chits alleged to be incriminating documents.Detailed Analysis:1. The appellants contested the Order-in-Original No. 35 (Supplementary)/Cus/WB/89 issued by the Collector of Customs (Preventive), West Bengal, Calcutta, following a search at the residential premises of Srikanta Haldar. The Department alleged that the seized Indian currency and bullets were connected to smuggling activities and violated customs laws.2. The Department failed to issue a Show Cause Notice within the prescribed six-month period as per Section 110(2) of the Customs Act, 1962. The Notice accused the currency of being proceeds from smuggled goods and the bullets of illicit import, leading to potential confiscation and penalties.3. Only one of the appellants responded to the Show Cause Notice, challenging the allegations made by the Department regarding the seized items.4. The Collector, in his order, linked the seized Indian currency to Srikanta Haldar based on previous proceedings, without imposing penalties. However, the Collector's conclusions lacked substantial evidence to support the allegations.5. During the hearing, the key issues raised were the sustainability of the impugned order, validity of the delayed Show Cause Notice, propriety of the seizure of items, and the appropriate course of action to be taken.6. The Tribunal found the Collector's reliance on previous proceedings and statements not disclosed in the Notice as improper. The lack of concrete evidence linking the currency to smuggling rendered the Collector's findings unsustainable.7. The Collector's role was to adjudicate based on the allegations in the Show Cause Notice, but his actions resembled an investigative approach, using undisclosed information against the appellants.8. Relying on extraneous materials and previous adjudications without informing the parties in the Notice rendered the Collector's findings legally unsustainable.9. The Tribunal concluded that the seizure of the Indian currency lacked a solid legal basis, and the Collector's assumptions regarding the appellants' financial capacity were unfounded.10. Section 110(2) stipulates the timeline for issuing Notices, and in this case, the delayed Notice and lack of evidence supporting the smuggling allegations rendered the Show Cause Notice invalid.11. The Department's claim that the seized currency was proceeds of smuggling lacked substantiation, leading to the unsustainability of the seizure and subsequent legal actions.12. Legal citations were presented, emphasizing the importance of timely Notices and the need for substantial evidence to support confiscation actions.13. Previous Tribunal rulings highlighted that Indian currency seizure must be supported by clear evidence, and in this case, the currency and chits were deemed returnable, while the bullets were to be handed over to the Police.14. The appellants' statements regarding ownership of the seized currency led to the order for returning the money to the rightful owner and the chits to the respective appellants.15. The appeals were allowed, directing the return of the confiscated Indian currency and chits, with the bullets to be handled by the Police as per legal procedures.
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