2015 (9) TMI 1258

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.... Per SHRI H.K. THAKUR This appeal was listed for final hearing in view of order dated 8/07/2015 passed by Hon'ble High Court of Jharkhandin in Tax Appeal No. 37 of 2006. Hon'ble High Court has remanded the case to CESTAT by making following order: 9. We, hereby, quash and set aside the order passed by CESTAT dated 08.06.2006 mainly for the reason that CESTAT has arbitrarily arrived at the ....

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....well as the goods purchased from other traders in India. It was pointed out by the Ld. Consultant that the country of origin of these mobile phones has nowhere been indicated in the Panchnama. That the goods seized are not notified under Section 123 of the Customs Act, 1962 and therefore, the onus does not lie with the appellant to establish that the goods are not smuggled. That Commissioner (Appe....

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....T has observed that appellants case should be examined in view of the above submissions made before the adjudicating authority and if the goods seized are covered by the documents furnished, then the same should be released to the appellant. 3. Shri S.K. Naskar, A.C. (A.R.) appearing on behalf of the Revenue argued that the issue of confiscation has not been decided by Hon'ble High Court. That....

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....4/2005. There is no direction by the Hon'ble High Court on the issue of applicability of Section 123 of the Customs Act, 1962 and on the aspect that if the documents furnished by the appellant are in order then the goods should be released. It has been observed by Hon'ble High Court that market value of the seized goods has been arbitrarily arrived at by CESTAT. Regarding determination of redempti....