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2017 (5) TMI 131 - HC - CustomsPrinciples of natural justice - import of broadcasting equipment - The petitioner was aggrieved by the fact that his goods were auctioned off without its knowledge and before giving it opportunity of being heard - respondents’ contentions are that the goods could not be held by the Custodian for an indefinite period; advertisement for sale was given due publicity. Had the petitioner wished, it could have either cleared the goods, or later, participated in the auction. Their actions, according to them, are in consonance with provisions of the Customs Act. Held that: - Once the customs authorities were aware that the confiscation order was not final, but subject to the outcome of the appeal, they were accountable to the importer in the event of its success. A notice to the petitioner could have averted a possible risk of liability, because it was to notify the importer to make arrangement for purchase. The customs authorities allowed to sell the goods, at a vastly depressed price, despite their assumption that they were prohibited articles. However, the CESTAT upheld the declared value of the goods. The amount payable to the petitioner, is that which was assessed to be the value of the goods at the time of seizure i.e., ₹ 51,70,619/- and not the amount for which the respondent sold the petitioner’s goods for i.e., ₹ 81,000/-. Furthermore Circular No.711/4/2006-Cus (AS) dated 14.02.2006 mandates the customs authorities to give due notice of sale to the petitioner before making the auction. Petition allowed - decided in favor of petitioner.
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