2004 (7) TMI 480

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.... Respondent. [Order]. -  These two appeals have been filed against the Order-in-Appeal No. KOL/CUS/211 & 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 ....

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....n 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, ....

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....e allowed and the goods be returned to the appellant. 4. On the contrary, Shri T.K. Kar, learned SDR for the Revenue supports the Order of the Commissioner of Customs (Appeals). In the present cases, the Revenue failed to establish that the goods were of third country origin. The initial burden lies upon the Revenue to prove the fact that the goods under seizure were imported from third co....

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....n of seized goods ordered by Collector of Customs - On appeal, Collector's order endorsed by the Tribunal - Held : that once the Collector has concluded that there is no proof that the goods were smuggled goods, he has no jurisdiction to order confiscation of the goods since it was neither for the Collector nor for the Appellate Tribunal to go into the question of ownership of the goods - Goods ou....