TaxTMI 
TaxTMI 
2025 (9) TMI 1547
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....tion 110 of the Customs Act, 1962 [The Act]. Samples were drawn and the detained goods were handed over to M/s Chandra Cold Storage under Supurdaginama dated 19.11.2019. Further two independent traders were requested i.e. Proprietor of M/s Janta Provision Store and M/s Om Sai Enterprises to check the samples of detained goods and give their opinion about the origin of said goods. They checked the samples of detained goods and opined that the said goods appear to be foreign origin Dry Dates. Their opinion was also submitted in writing. On the basis of the opinion given by both the traders and statement of Shri Chandra Prakash Tiwari, Manager of M/s Chandra Cold Storage, it appeared to the Department that the goods were illegally imported and stored in contravention of the provision of Section 7(1)C read with Notification No.63/94 dated 21.11.1994 and Section 11 of the Act and is liable to be confiscated under Section 111 of the Act. Therefore, the detained Dry Dates were seized under Section 110 of the Act under a Panchnama dated 26.11.2019 and handed over the same to M/s Chandra Cold Storage vide Supurdaginama dated 19.11.2019 with instruction that the said goods should not be tamp....
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....hing Bank Guarantee or Security deposit of Rs.1,05,000/- and Execution of Bond for the value/estimated value of the seized goods i.e. Rs.4,20,000/- vide letter issued under C. No. VIII[10]153-Adj./ADC/CP/2019/364 dated 06.02.2019. Whereas the Deputy Commissioner of Customs (Preventive) MPIU-I, M & P Wing, Mumbai vide their letter bearing F. No.MPIU-I/II-Jainam Export/2019-20/2080 dated 26.02.2020 has submitted the follow up report mentioning therein that there is no direct co-relation is found for sale of Dry Dates between M/s Jainam Exports Pvt. Ltd. and M/s Nitin Trading Company. There has been no movement of goods from Mumbai to Lucknow. They also submitted the GST E-way bill report and statement of Shri Anubhav Kumar Jain, Proprietor of M/s Jainam Export Pvt. Ltd., recorded under Section 108 of the Act. In his statement Shri Anubhav Kumar Jain inter alia submitted that:- (i) M/s Jainam Export Pvt. Ltd., is involved into the business of exports of fresh fruits and vegetables, local trading of Paper Packaging Products and Local sales of Kraft paper. Alongwith this we trade in Medical Equipment's parts mainly Hearing Aid, within Mumbai. (ii) I don't know anything....
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....y Dates in connivance with M/s Jainam Export Pvt. Ltd. and M/s Nitin Trading Co. (vi) Penalty should not be imposed upon M/s Chandra Cold storage, Talkatora Road, Aishbagh, Lucknow under Section 112(b) of the Customs Act, 1962 for storage of illegally imported foreign origin Dry Dates in connivance with M/s Jainam Export Pvt. Ltd. and M/s Nitin Trading Co. (vii) Penalty should not be imposed upon "To whomsoever it may concern" under Section 112(b) of the Customs Act, 1962 for illegal import, Storage and transportation of foreign origin Dry Dates. 5. Vide the Order-in-Original dated 18.11.2021 following order was passed:- "ORDER (a) I order to confiscate the recovered and seized 2100 Kgs. foreign origin Dry Dates valued at Rs.4,20,000 (Rs Four Lacs Twenty Thousand Only), which has been illegally imported into India, in contravention of Sections 7 (1) (c) and 11 of the Customs Act, 1962 read with Notification No.63/94-Cus (NT) dated 21.11.1994 under Section 111(b) of the Customs Act, 1962. However, I give an option to the owner of the goods i.e. Dry Dates to redeem the goods on payment of redemption fine of Rs.1,05,000/- (Rupees One Lakh and ....
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....origin has no basis. The grounds for arriving at such a conclusion have not been mentioned. What are the differences between Dry Dates of foreign origin and Dry Dates produced indigenously is not mentioned in the opinion. On the basis of naked eye inspection, the Dry Dates have been declared to be of foreign origin. Such opinion does not carry any evidentiary value. In this regard, reliance is placed on the decision of this Tribunal in the case of Orbital Enterprises vs. Collector of Customs, Calcutta [1990 (46) E.LT. 71 (Tri.-cal.)] where the Tribunal has dealt the evidentiary value of expert's opinion based on inspection and has observed that such opinion has no evidentiary value. I find that the learned Adjudicating Authority has hopelessly failed in establishing adequate grounds to justify the confiscation of the seized Dry Dates. It was categorically mentioned by Shri Nitin Agrawal, Proprietor of M/s Nitin Trading Company, that the seized goods were purchased vide invoice No.JE/NT/004 dated 04.09.2019 issued by M/s Jainam Exports Pvt. Ltd., Andheri East Mumbai-400099 & E-way bill No.261135708726 dated 04.09.2019. I observe that the entire payments to M/s Jainam Exports Pvt. Lt....