- (1.) HEARD Sri K.D. Nag, learned Counsel for the Appellant, Sri Vinod Kumar Singh, learned Senior Counsel assisted by Sri Ashutosh Singh, learned Counsel for the Respondents and perused the record.
(2.) THE present appeal has been preferred under Section of the Customs Act, 1962 against the impugned order dated 30 -7 -2003 passed by the Customs Excise & Service Tax Appellate Tribunal, New Delhi in C.A. No. C/289 -290/2002 -NB(S) : 2003 (160) E.L.T. 1012 (Tribunal)] remitting the matter to the competent authority to decide the controversy afresh after serving a notice under Section of the Customs Act, 1962. This Court by the order dated 16th March, 2009, has framed the following questions of law: (1) Whether the Custom Excise & Service Tax Appellate Tribunal was justified in holding that none of the ingredients of Section of the Customs were attracted in the facts and circumstances of the case or not? (2) Whether Sri Krishna Prasad Keshari had successfully proved his claim of ownership and was entitled for notice under Section of the Customs Act or not?
(3.) THE brief facts necessary for adjudication of the present controversy, as borned out from the arguments of learned Counsel for the parties, are that the officers of Customs Department had recovered 14 gold biscuits of foreign origin valued at over Rs. 7,00,000/ - from the possession of two Nepali nationals namely Sri Dil Prasad Sapkota and Gyan Hari Sapkota on the premise that the gold biscuits had been smuggled into India from Nepal. These two Nepali nationals were travelling in a bus and were intercepted on 18th April, 1999 by the Customs authorities. The gold biscuits of foreign origin were seized under Section of the Customs Act as the same were liable to be confiscated under Section of the said Act.;