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2021 (2) TMI 375 - KARNATAKA HIGH COURTValidity of confiscation proceedings and subsequent sale - power to pass an order for restitution of the amount of value of goods which was illegally confiscated - Section 129B of Customs Act - HELD THAT:- The Tribunal has not considered the issue with regard to the validity of the confiscation of the goods and the consequent sale. The order passed by the Tribunal is cryptic and suffers from the vice of non-application of mind inasmuch as the Tribunal had not adverted to the rival submission made by the learned counsel for the parties. In fact situation of the case, we deem it appropriate to quash the impugned order passed by the Tribunal and remit the matter to the Tribunal to decide the issue afresh. The tribunal shall specifically advert to the issue of validity of the confiscation proceedings and the consequent sale by the respondent and thereupon, shall decide the issue with regard to restitution of value of goods to the appellant. The Tribunal is directed to decide the appeal within a period of two months from the date of receipt of certificate copy of the order passed today - Appeal disposed off.
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