2022 (1) TMI 271

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....alongwith its transporting vehicles were seized, as per the following details : S. No. Invoice No. Date Description of goods & the HSN code Qty. Amt. of Coal in Rs. Regn. No. of the vehicle Estimated value of the vehicle 1. SH/CND/ 2021/4809 25-2-2021 COAL (27011900) 25.360 202880/ UP62T7168 1000000 2. SH/CND/ 2021/4810 25-2-2021 COAL (27011900) 25.710 205680/ UP67C1659 382317 3. SH/CND/ 2021/4811 25-2-2021 COAL (27011900) 32.210 257680/ UP62BT2131 2430000 4. SH/CND/ 2021/4827 25-2-2021 COAL (27011900) 33.720 269760/ UP32KN0450 2340000 5. SH/CND/ 2021/4830 25-2-2021 COAL (27011900) 29.490 235920/ UP65B....

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....stating, • That the appellant filed the Shipping Bill No. 9025827, dated 1-3-2021 online through their CHA for export before the officers of LCS Nepalganj. The aforesaid shipping bill was not assessed even till the morning of 5-3-2021 by the officers of LCS Nepalganj when suddenly they decided to seize the aforesaid consignment without any reason and without any information to the appellant vide Panchnama dated 6-3-2021.When appellant reached the LCS Nepalganj the next day on 7-3-2021 for clearance of the aforesaid consignment, the officers of LCS Nepalganj forcibly obtained the signature of appellant on Panchnama and served the copy of Panchnama to the appellant. • That the officers of the LCS Nepalganj seized the....

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.... • That the respondent authority had made the aforesaid seizure in Customs Declared Area which is clear violation of the provisions of Customs Act, 1962 because the appellant had filed the shipping bill for export of the goods seized through authorized route for export and nothing was found incriminating and illegal in declaration, shipping bill and physically in consignment of appellant. • That the respondent authority had not raised any objection, not issued any notice and also not cancelled the shipping bill filed by the appellant for lack of lacuna and without even any online remark on the shipping bill of the appellant and converted the consignment of appellants coal in illegal seizure without any reason, witho....

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.... seizure value in respect of the vehicles supported by Bond of full seizure value. It is apparent from the records that the goods had been seized under Sec. 110 of the Customs Act, 1962 under the reasonable belief that the export consignments were not eligible to be exported due to certain regulation of Coal India Limited which prohibited export of coal purchased in public auction making the coal liable for confiscation under Section 113 of the Customs Act, 1962. 6. From the records I find that the subject coal along with vehicles was seized after 6 days of filing the Shipping Bill. There is no allegation of mis-declaration of goods. The exporter filed the Shipping Bill under the bona fide belief that the goods are eligible to expor....