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2015 (1) TMI 1075 - HC - CustomsIllegal auction of confiscated goods - The defendant had approached the Custom authorities at Lucknow and came to know that goods were already disposed of for a consideration of ₹ 1,04,481/-. Later, the same was offered to be refunded provided fulfilment of certain formalities, but the assessee has claimed entire value of the goods i.e. ₹ 3,80,000/- - Appellate authority allowed to refund entire claim. - Held that:- Supreme Court in the case of Northern Plastics Ltd. v. Collector of Customs & Central Excise - [1999 (9) TMI 86 - SUPREME COURT OF INDIA] as well as in the case of Shilps Impex v. U.O.I. - [2002 (1) TMI 62 - SUPREME COURT OF INDIA] held that during the pendency of the appeal confiscated goods could not have been auctioned without prior permission of the appellate court. Matter was sub judice before the appellate court, but the Department in a haste manner has disposed of the goods without seeking permission from the appellate court where the matter was sub judice. Thus, the Department has committed a serious blunder by auctioning the goods which was a subject matter of an appeal and without prior permission of the appellate court, is not permissible to sale the same, as per the case laws and the circulars which have already been discussed by the appellate authority in their orders. - Decided against Revenue.
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