2009 (3) TMI 631

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.... Prabha Sridevan, J.]. - The substantial question of law on which the Civil Miscellaneous Appeal has been admitted is thus : "In the absence of any legal material available in the hands of the respondent to show either he had an authority to import the contraband involved in this case or he had paid customs duty on the contraband of foreign origin in his possession, has not the Tribunal comm....

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....roduced before the Honourable ACMM (EO II) on 14-3-03 and were remanded to judicial custody. On the direction of the Court, the seized goods were handed over to the Customs authorities for further action in the matter in terms of the Customs Act, 1962. The Customs department thereupon deposited the goods in the Customs Warehouse for further action. As a follow up action, statement was obtained fro....

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....nt before the Customs, Excise Service Tax Appellate Tribunal. Before the Tribunal, it was contended that since the goods were seized by the police and then handed over to the Customs on the direction of the Magistrate, the judgment in Gian Chand & Others v. State of Punjab reported in 1983 (13) E.L.T. 1365 (S.C.) would squarely apply. Further, since the goods seized were taken from the possession ....

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....e goods were seized by the police they ceased to be in the possession of the accused and passed into the possession of the police and when they were with the Magistrate it is unnecessary to consider whether the Magistrate had possession or merely custody of the goods. The suggestion that the goods continued to be, at that stage, in the possession of the caused does not embody a correct appreciatio....