2023 (12) TMI 919

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..... S. Poddar For the Respondent : Mr. U. S. Bhattacharya, Ms. Banani Bhattacharya ORDER Heard learned advocates appearing for the parties. This writ petition was filed by the petitioner making prayer for direction upon the respondent customs authority concerned to pay to the petitioner value of goods in question as on the date of seizure which was seized on the ground of foreign origin ....

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....y in terms of Section 112(a) & (b) of the Customs Act, 62 only does arise when the confiscation vide the impugned order is upheld. In the present case, of the facts and circumstances, there is no iota of evidence to show the goods are of foreign origin and have been illegally imported into the country in concern of the appellant herein thereby rendering himself liable to be penalized. Since, confi....

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....een specifically recorded that there was no iota of evidence to show that the impugned goods were of foreign origin and were illegally imported in the country which were the ground for confiscation and the appellate authority had set aside the impugned order of adjudication. Mr. Bhattacharya, learned advocate for the respondent customs authority could not produce any order or document to show t....

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....uthoriy before any higher forum. He further submits that since goods were hazardous for human consumption it has been destroyed. He further submits that the customs authority is not also bound to pay the petitioner the value of goods in spite of accepting the order of the appellate authority setting aside the adjudication order of the appellate authority. Such contention of Mr. Bhattacharya on the....