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1988 (4) TMI 149 - SUPREME COURTWhether the respondent No. 1 is liable for the loss or damage to the goods? Held that:- No manner of doubt that the goods were confiscated by the Collector of Customs under Section 111(d) and 111(m) of the Customs Act, 1962 and directions were given for collection of redemption fine and for complying with certain directions contained in the order of the Collector before the release of goods. . In the instant case as not a single document has been produced before this Court by the Customs Authorities showing that the goods were handed over to the custody and possession of the Board of Trustees and that the Board issued any receipt for that as required under Section 42 read with Section 43 of the said Act. Therefore, under no circumstances can the Board of Trustees be held responsible for the loss or destruction of the said imported goods. As stated hereinbefore the imported goods were kept unloaded in the customs area and were confiscated and as such the respondent No. 1 is liable for the loss or damages that has been caused to the appellant by the destruction of the imported goods from their custody and possession. It is not possible for this Court while hearing the appeal under Section 130-E of the Customs Act against the order of the Appellate Tribunal to ascertain and determine the money value of the imported goods which have been lost or destroyed from the possession and custody of the Customs authorities. The appellant may take appropriate proceedings for determination of the damages and for recovery of the same in accordance with law.
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