ANIRUDDHA BOSE,J. - (1.) This appeal is against a judgment of the learned First Court delivered on 13th June, 2017 directing the Customs Authorities to deliver back certain consignments to the respondent/writ petitioner, which were directed to be confiscated by the adjudicating officer, being the Commissioner of Customs (Preventive) by an order dated 26th March, 2001. The respondent/writ petitioner approached the learned First Court seeking release of seized goods being nickel silver scraps when at the time of delivery it was found that only a part of the seized goods bore that character.
(2.) The goods involved in this proceeding are metal scraps weighing 5058.9 k.gs. in different consignments and the main controversy in this appeal is as to whether the subject goods bear the characteristics of nickel and silver scraps or not. The order of confiscation was invalidated by the Tribunal passed on 25th February, 2002. The charge against the respondent/writ petitioner was that he was indulging in smuggling of metal scraps from Bangladesh and these goods were seized from three trucks by separate seizure case initiated on 11th July, 1998. The decision of the Tribunal was confirmed by a Division Bench of this Court in the case of Commissioner of Customs (Prev.), W.B., Calcutta v. Raj Kumar Jaiswal, reported in 2006 (204) E.L.T. 561 (Cal).
(3.) We are apprised by Mr. Chakraborty, learned counsel appearing for the assessee/respondent that the subject goods were kept in 298 lumps altogether, but at the time of making return to the respondent/writ petitioner, it was found that 51 lumps contained nickel-silver scraps and the rest were metal scraps other than the nickel-silver combination. Scraps of nickel silver combination appear to fetch comparatively higher value in the market. At the time of delivery of the seized items, however, the writ petitioner found that what was being offered for release were not nickel-silver scrap. They approached the learned First Court seeking release of the seized goods of such specification. But out of the 298 lumps of these scrap items, only 51 lumps were of nickel-silver scrap and the balance were regular scrap materials. The learned First Court directed the customs authorities to weigh such materials and in respect of the quantity, which were not nickel-silver scrap, compensation was directed to be paid. The operative part of the learned First Court's order records:- "According to the Customs Authorities, 51 lumps are of nickel-silver scrap. If that be so the petitioner is at liberty to receive the delivery of 51 lumps of nickel-silver scrap from the Customs Authorities. The Customs Authorities will weigh such materials at the time of delivery and pray compensation for the balance of the 5058.9 k.gs. materials. Such compensation be calculated at the rate of value of the nickel-silver scrap as on the date of the passing of the order by the Hon'ble Supreme Court of India on May 30, 2015. The Customs Authorities will obtain a valuation of the nickel-silver scrap as at September 30, 2015 from any of its empanelled valuer. The Customs Authorities will make over the materials as directed as also the compensation as directed herein-above within a period of four weeks from date hereof. WP No. 955 of 2016 is disposed of without any order as to costs.";