Page 195 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] BADRI NARAYAN SHARMA v. COMMR. OF CUS., C. EX. & SERVICE TAX, JAIPUR 873

2020 (372) E.L.T. 873 (Tri. - Del.)
IN THE CESTAT, PRINCIPAL BENCH, NEW DELHI
[COURT NO. IV]
Ms. Rachna Gupta, Member (J)
BADRI NARAYAN SHARMA
Versus
COMMR. OF CUS., C. EX. & SERVICE TAX, JAIPUR
Final Order No. A/50008/2020-SM(BR), dated 8-1-2020 in Appeal No.
C/50493/2017(SM)
Confiscated goods - Sale of confiscated goods - Order to return confis-
cated gold passed after 14 years of disposal - No denial that servant of appel-
lant received notice at time of disposal of seized goods - Disposal of seized
goods in accordance of statutory provisions - Only sale proceeds to be returned
while complying with directions of return of seized gold - Appellant held to
be owner of seized/confiscated by order dated 13-5-2005 - Time taken till order
of Tribunal dated 24-7-2015 [2015 (323) E.L.T. 621 (Tri.-Del.)] directing the re-
turn of impugned gold on account of mistaken identity of appellant himself -
That another name sake had impersonated actual owner/appellant not any
mistake or delay on part of Department which followed due procedure for
disposal of said gold in year 2001 - Plea of appellant that no notice served be-
fore disposal not acceptable in view of admitted mistaken identity of owner of
gold - Fact that gold being commodity whose value increased enormously
since date of impugned disposal in the year 2001 till date of order of return in
2015 not to matter as Department not at fault in disposing gold - Department
duly complied with order of return of confiscated goods by refunding sale
proceeds as received in 2001 - Appellant not entitled for gold as such nor for its
market value as prevalent in year 2015 - Sections 110 and 111 of Customs Act,
1962. [paras 9, 10, 11, 12, 13, 14, 15]
Appeal dismissed
CASES CITED
Ajanta Music Palace v. Collector — 1993 (68) E.L.T. 414 (Tribunal) — Referred ............................ [Para 10]
Om Merchants Exports Pvt. Ltd. v. Commissioner — 2017 (358) E.L.T. 643 (Tribunal)
— Referred ...................................................................................................................................... [Para 13]
Badri Narayan Sharma v. Commissioner — 2015 (323) E.L.T. 621 (Tribunal) — Referred ............ [Para 4]
Shabir Ahmed Abdul Rehman v. Union of India — 2009 (235) E.L.T. 402 (Bom.) — Referred ... [Para 13]
Union of India v. Shabir Ahmed Abdul Rehman — 2010 (253) E.L.T. A142 (S.C.) — Referred .. [Para 13]
REPRESENTED BY : Shri Jatin Mahajan, Advocate, for the Appellant.
Shri K. Poddar, Authorised Representative, for the
Respondent.
[Order]. - The order of Commissioner (Appeals) bearing No. 1068/2016,
dated 22-12-2016 is assailed vide the present appeal. The facts relevant for the
purpose in brief are as follows :
2. In furtherance of a specific information about a person with smug-
gled gold that on 2-6-1999 a person namely, Shayam Lal Pal, son of Rampal was
EXCISE LAW TIMES  15th June 2020  195