2003 (12) TMI 200

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....ere noticed in certain baggages. Several persons came forward to claim the ownership of the goods, and produced copies of the railway receipts and certain customs baggage clearance documents in the names of various passengers coming from abroad. The customs authorities at Mumbai undertook the verification of genuineness of the 27 baggage receipts and out of them, 25 baggage receipts were found to have been genuinely issued by the office of air cargo Trivandrum. The baggage receipts produced by the appellants in respect of the subject goods under dispute were genuine one. There is communication dated 1-10-97 from the air cargo. Trivandrum, to the Asstt. Commissioner of Customs, Head Quarters Intelligence Unit, new customs house, Bombay confi....

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....er-in-original also does not deal with this aspect. It has been stated as under :- "Although the receipts submitted by the appellant, on verification were found to be genuine, in view of the discrepancies noticed in respect of the quantity, value, model number etc., these cannot be said to cover the impugned goods. Hon'ble Supreme Court decision in the case of Ram Narain cited by the appellant is not applicable since it relate to goods which were properly cleared under Customs law." 5. In the appeal the aforementioned findings are under challenge. 6. Heard both sides. I find that, the entire approach of the customs authority to hold the goods liable for confiscation is unsupported by the provisions of Customs law. Revenue has relie....