TMI Blog2004 (3) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... The application is for implementation of the Tribunal s Order No. A-406/KOL/2003, dated 12-6-2003 [2003 (161) E.L.T. 639 (T)] vide which the appellant s appeal was allowed with consequential relief to them. Thereafter, the appellant approached the Revenue for return of the seized metal scrap. The communication by the Commissioner to the appellant reveal that the said order of the Tribunal was ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 (112) ECR 447 (Calcutta)] and in the case of M/s. Shilp Impex v. Union of India - 2001 (128) E.L.T. 54 (Delhi). 2. After hearing learned SDR, Shri T.K. Kar, I find that the ratio of the above decision is that the appellant, on success of its appeal, is entitled to the price of the goods as declared and accepted at the time of seizure by the Department. Hon ble Calcutta High Court in the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that if the confiscated goods which are subject matter of appeal before the Tribunal are auctioned without prior written permission or order from the concerned Tribunal, the Revenue is to refund the full value of the confiscated goods. I also note that in Para 7 of the said judgment, the Hon ble Court has placed reliance on the Supreme Court s decision (sic) in the case of Shilp Impex reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d value instead of the seized value. 5. At this stage, I note that the appellant has claimed only 50 per cent of the seized goods as such, becoming entitled for the 50 per cent of the seized value. I accordingly, direct the Commissioner to refund the 50 per cent of the seized amount to the appellant within a period of four weeks from the date of receipt of the order and report compliance on 19th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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