Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 888 - HC - Central ExciseLoss of value of seized goods - insecticides - expiry of seized goods - direction to Respondents to pay value of goods, which have expired and could not be sold due to seizure - HELD THAT:- Respondent-DGCEI seized insecticides which are having shelf life on account of expiry date. The goods were seized on 17.11.2015 and provisional release order was passed on 13.4.2016 i.e. after the expiry of 5 months. The release conditions were onerous which this court vide order dated 13.6.2016 modified. The value of goods and the fact that goods have become unfit for sale is not in dispute. Respondent is not solely at fault and responsible for loss of goods as alleged by Petitioner, whereas we find that Petitioner is also partially responsible - Petitioner should and must have sold goods by availing the release as soon as provisional release order was passed. Thus, we find that Petitioner and Respondent must equally bear loss of value of goods. Petitioner is entitled to 50% of value of goods, as aforesaid determined, which are lying in the factory premises of the Petitioner. The Respondent shall refund in cash 50% of value of goods within one month from the date of receipt of copy of this order failing which the petitioner shall be entitled to payment of interest at the rate of 9% on the aforesaid amount due from the date of present order till the date of payment, which the Department would be free to recover from the sanctioning/competent Authority. Petition allowed.
|