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ACHINTYA MALLA BUJOR BARUA
Rintu Bastian, S/o. Sri Bastian Mathew – Appellant
Versus
Commissioner Of Customs Prev. N. E. Region, Shillong – Respondent
JUDGMENT :
Heard Mr. D. Sahu, learned counsel for the petitioner and Mr. S.C. Keyal, learned counsel for the respondents in the Customs Department.
2. The petitioner is a trader in raw rubber which he procures from the small registered rubber growers in the Northeastern region and operates his business in the name and style of M/s Madona Agencies having its place of business at TRP Road, Machkhowa, Guwahati. In course of the business, there was a seizure under Section 110 of the Customs Act, 1962 (for short ‘the Act of 1962’) by the Customs authorities in respect of 2840.87 kg of raw rubber and the estimated rubber value of the seized raw rubber was stated to be Rs. 5,68,174/-@ of Rs. 200/-per kg. The seizure under Section 110 of the Act of 1962 resulted in a confiscation under Section 105 of the Act of 1962 as per the order dated 28.03.2013 of the Additional Commissioner of Customs (Prev.), Shillong. Upon the seized goods being confiscated, they were subjected to an auction on 30.10.2014 and in the auction, the seized goods fetched a price of Rs. 1,45,000/-. Later on the seizure as well as the confiscation was set aside by the order dated 29.12.2014 in Order-in-appeal No. 76/CUS(A
Mis-declaration of goods' value and purpose justifies confiscation under the Customs Act, 1962.
A seizure under Sec. 110 of the Customs Act requires justification that goods are liable for confiscation; local goods cannot be included in such actions.
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.
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