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2014 (12) TMI 1278 - HC - CustomsForfeiture of security deposit - the case of petitioner is that the petitioner was being saddled with consequence of forfeiting part of its security amount on account of not lifting the auction lot within the prescribed period even when the similar facilities in past were given to many of the auction purchasers by the Customs Department - Held that: - the Customs Department must maintain a uniform yardstick. Actually, here the petitioner has been saddled, with an adverse consequence of forfeiture of ₹ 2,65,000/- only because he could not deposit the auction amount within a period of 15 days but in the similar cases in past, about which full details has been given by the petitioner in the supplementary affidavit, they were allowed to lift the auctioned lot even after expiry of the period fixed for depositing the full amount of auction - the interest of revenue cannot be bigger than the principle of observance of the rules but then in commercial law even the Government is supposed to take the interest of revenue into prime consideration - the petitioner will be entitled to lift the entire lot on complete payment of ₹ 11,74,920/- - petition allowed - decided in favor of petitioner.
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