2007 (2) TMI 470

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....bi Reddy, JDR, for the Respondent. [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 Ya....

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....this appeal is that they should get reimbursement 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 M....

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....t himself had given a statement that he had purchased 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 rebutt....