Law: Customs Act, 1969

Section: 168

(a) Customs Act (IV of 1969)---S. 168(2)---Seizure of things liable to confiscation---Show-cause notice---Goods were seized by the Customs authorities formally- on 5-LO-2002 whereas the show-cause notice was issued on 16-12-2002 i.e. after 2 months and 11 days---No extension appearsl to have been accorded to the issuance of the show-cause notice after -the statutory period of 2 months---Show-cause notice was time-barred and goods were liable to be released to the appellant. (b) Customs Act (IV of 1969)--- ----S. 168---Import Policy Order, 2000---S.R.,O. 1374(1)/1998, dated 17-12-1998---S. R. O. 374(1)/2002---Seizure of things liable to confiscation---Outright confiscation---VCRs and VCPs---Second hand VCRs, and VCPs were banned for import under Appendix "C" of the Import Policy Order, 2000 and were not covered by S.R.O. 1374(1)/ 1998, dated 17-12-1998 and S.R.O. 374(1)/2002---Both the S.R,.O.s applied on the basis of being banned for import but these were not liable to outright confiscation---Outright confiscation applied only to items covered under Appendix "A" of the Import Policy Order, 2000--­Goods could be released on payment of duties and taxes and on payment of redemption fine to be determined by the Adjudicating Officer. Judgment No. 7 (68, 80, 81, 83, 84, 92 and 1.03) rel. (c) Customs Act (IV of 1969)--- ----Ss. 2(s), 9, 10, 16 & 156(1)---Imports and Exports (Control) Act (XXXIX of 1950), S.3(1)---Northern Areas Adaptation of Laws Order, 1981---Import Trade and Procedure Order, 2000---Smuggling---Customs staff ,found non-importable goods i.e. VCRs and VCPs in terms of negative list of applicable import policy besides the importable items--­Goods were seized and confiscated outrightly deeming to be smuggled goods---Validity---Goods brought through a route other than a rout declared under S.9 or 10 of the Customs Act, 1969 from any place other than a Customs Station, will be considered as being smuggled---If any goods were being brought into country through the notified route and a notified Customs Station, those will not be treated as smuggled simply because these were banned for import---Inclusion of an item in the notification issued under S.2(s)…

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