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P. B. BAJANTHRI, PURNENDU SINGH
Commissioner of Customs, Patna Veer Chand Patel Path – Appellant
Versus
Krishna Bahadur Chhetri – Respondent
P. B. Bajanthri, J.—In the instant LPA the appellant - Department of Customs has prayed for the following relief:—
“That this appeal is directed against the order dated 25.1.2011 passed by Hon’ble Mr. Justice S.N. Hussain in C.W.J.C. No. 2221 of 2005 whereby and where under the writ application has been allowed directing the respondents to pay Rs. 14,63,684 within four months and also to pay the interest at the rate of 12% per annum from the date of seizure upto the date of payment of the entire amount. It has further been directed that any loss accrued to the department of revenue may be compensated by deducting the amount of loss from the pocket of the authority due to whose mistake the public exchequer has been burden.”
2. The respondent Krishna Bahadur Chhetri had filed writ application in which he has prayed for the following relief:—
“That this is an application, praying for issuance of appropriate writ/order/direction to the respondent-authorities to make payment of the difference/balance amount Rs. 14,63,684 to the petitioner alongwith lawful interest accrued thereby out of assessed and admitted value of the goods at the time of seizure (Rs. 21,68,100/-) minus the sale proceed
The burden of proof in customs seizures lies with the appellant, who must demonstrate improper valuation or legality of confiscation; failure to substantiate claims results in dismissal of appeal.
The burden of proof for non-notified goods under the Customs Act lies with the Customs Department to establish smuggling, which must be supported by cogent evidence.
A writ petition challenging seizure under the Customs Act may be considered non-maintainable if a related and previously adjudicated matter on jurisdictional grounds remains unresolved.
Customs authorities must prove undervaluation with substantial evidence, including contemporaneous import prices, rather than relying solely on unattested initial export declarations.
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