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2010 (5) TMI 448 - DELHI HIGH COURTSale of seized goods - disposal of the goods without prior notice to the Petitioner - Petitioner must be able to show that if he had been given prior notice of the sale then the goods would have fetched a higher price – Held that: - declared invoice value of the imported goods of 17,000 US dollars, the sale of the goods to NCCF for a sum of Rs. 10,26,000/- more than two years later, cannot be said to have caused prejudice to the Petitioner - goods which were perishable in nature should be disposed of in accordance with the Circular dated20th February 2006 - petitioner fails and the order in adjudication was confirmed or modified and the differential duty and the penalty levied is found recoverable then the amount in the fixed deposit together with the accrued interest can be adjusted against such amount at the appropriate stage – No illegality committed by Commissioner in Sale of seized goods
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