Home Case Index All Cases Customs Customs + HC Customs - 2008 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (5) TMI 440 - HC - CustomsConfiscated goods - Sale of goods without giving notice to pettioner - imported goods of the petitioner were seized - The order passed by the Tribunal of release the goods - The customs authorities in its affidavit have stated that due to mistake, the goods have been sold - The explanation in the affidavit is as there was delay on part of the petitioner in preferring appeal, as the Deputy Commissioner of Customs Division, was not a party in the appeal and as there was communication gap in between the respondents the goods were sold - Customs authorities have sold the goods without going in for public auction and without giving notice to the owner of the goods - Hence, sale is in total disregard of the provisions contained in Section 150 of the Act - It is also in utter disregard to the Circular No. 711/4/2006-Cus. (AS) dated 14-Feb-2006 the authorities are to be remined that law interpreted and laid down is for strict compliance and circulars issued by the authorities themselves are for adherence in letter and spirit. Therefore, the impugned action of the Revenue in selling the goods cannot be sustained - The Revenue directed to pay a sum of Rs. 9,19,625/- to the petitioner along with interest at the rate of Rs. 9% per annum to be calculated from the date of the order passed by the Tribunal till the date of actual payment. Therefore, the impugned action of the respondents in selling the goods cannot be sustained -
|