2019 (10) TMI 1335

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.... order and allowed the appeal filed by the applicant/appellant and two others. In the present Miscellaneous Application, the applicant prayed for suitable Order directing the Respondent to Refund the Sale proceeds of the seized Betel Nuts to the applicant. It has also requested that as the sale proceeds of the goods were appropriated towards duty, interest under Section 27 of the Customs Act, 1962 may be ordered to be paid to the applicant. 2. Heard both sides and perused the appeal records. 3. For the proper appreciation of this case, we reproduce the facts of the case from the Final Order dated 1-12-2017 as under :- "These appeals are against the Order-in-Original No. CCP/NER/01/2017 dated 3-1-2017. On 14-1-2016, ....

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..... 3. After conclusion of investigation, the Department issued show cause notice and vide the impugned order, confiscated the betel nuts found in the two trucks by taking the view that the goods found on the trucks were of foreign origin, in the light of the prevailing trend of smuggling of betel nuts of foreign origin and in view of the fact that there was no supporting documents letter, invoice, challans import documents etc. In respect of the seized goods, it was held that the goods were liable for confiscation. Further, the claim of Shri Rajesh Lapang being the owner of the goods was also not accepted by the authorities. The goods were auctioned and sale proceeds were appropriated towards the goods which were confiscated. I....

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.... penalties on the applicant, amongst others. It is observed by the Adjudicating Authority, that the applicant herein is not the genuine claimant of the goods seized. It is also observed that the applicant subscribed false statement and filed false claim petition in respect of the seized goods in order to mislead the investigation and also for unlawful gain. The applicant filed appeal before the Tribunal for setting aside the Adjudication Order. In the Grounds of Appeal, it is prayed that the Adjudication Order be set aside/quashed with the direction to refund the seizure value to the applicant. 6. The Ld. Counsel for the applicant drew the attention of the Bench to the Judgment and order dated 30-4-2019 of the Hon'ble High Court of ....

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.... the appellant and therefore the Respondent be directed to refund the seizure value to the appellant for implementation of the Order of the Tribunal. The Ld. Counsel for the applicant during the course of hearing of the instant Miscellaneous Application filed various documents namely Statements, certificates issued by the Superintendent of taxes, reply to Show Cause Notice etc., before the Tribunal to substantiate that the applicant is the owner of the goods and therefore the sale proceeds should be returned to them. The Learned Counsel also cited several decisions in their compilation. 8. On the other hand, the Ld. A.R. on behalf of the Revenue submitted Written Submission. It is stated that the applicant did not make any prayer be....