Commissioner of Customs (Preventive) Vs Satish Kumar Subudhi (Orissa High Court)
Orissa High Court dismissed the Commissioner of Customs’ appeal under Section 130 of the Customs Act, holding that no substantial question of law arose as the Tribunal had rightly found the respondent had discharged the burden under Section 123 by proving legal ownership of the seized gold biscuits.
The appeal was filed by the Commissioner of Customs (Preventive), Odisha, against the Final Order dated January 4, 2024, of the Appellate Tribunal, which had set aside the order passed by the Appellate Authority. The appeal was filed under Section 130 of the Customs Act, 1962, which provides a remedy to the High Court if the case involves a substantial question of law.
Factual Background
On August 18, 1999, officers of the Central Preventive Unit recovered 20 numbers of UBS brand gold biscuits of foreign origin from one Satendro Panda. In support of the legal acquisition and possession of the gold, Satendro Panda produced four bills dated August 12, 1999, issued by Visakha Bullion Corporation (VBC), Visakhapatnam. These bills indicated that two were in favor of K. Prasad Rao Subudhi, one for Rana BPRM, and one for Pavithra BPRM.
After a statement was recorded under Section 108 of the Customs Act, Satendro Panda revealed that the gold consignment belonged to K. Prasad Rao Subudhi, who had entrusted it for delivery to Babulal Babu of Cuttack.
