2007 (2) TMI 470

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....Order]. - This appeal arises from Order-in-Appeal No. 19/2005-Cus., (B) dated 25-2-2005 passed by the Commissioner of Customs (Appeals), Bangalore. The short question that arises for consideration in this amount which is required to be reimbursed to the appellants. The Original Authority had ordered for absolute confiscation of 628.25 Kg. of Tussar Silk Yarn seized from the possession of the app....

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....bursement of the value as shown in Mahazar. 2. The learned Counsel relies on this Bench's Final Order No. 314-315/2005 dated 3-3-2005 in the case of Shri Sayeed Ahamed and Another v. CC, Bangalore, 2005 (187) E.L.T. 492 (T) by which the Bench took the view that the appellant is entitled for reimbursement of the value of the seized goods in terms of Mahazar value. 3. The learned JDR poi....

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....rchased the goods at Rs. 4,71,187.50. Although, the Mahazar had shown higher value, the goods were auctioned and which fetched an amount of Rs. 5,35,555/-. The cited case did not have any statement from the party showing the figure at which it was purchased. In the present case, the appellant has not resiled his statement nor he has produced any rebuttal evidence with regard to the higher value of....