TMI Blog2006 (10) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... evant fact that arises for consideration are the respondent imported consignment of mobile sets. The said consignment was detained and seized by the authorities in October, 2000. Subsequent to investigation, a Show cause notice was issued to the respondent proposing to confiscate the seized goods and imposing penalty. The adjudicating authority in his order absolutely confiscated the seized goods and imposed penalty on the appellants. Appellant succeeded before the Commissioner (Appeals) against the said order. During the pendency of the appeal before the Commissioner (Appeals), the lower authorities auctioned the consignment and sold the same. The amount received by auction was Rs. 1,04,481/- (Rupees One lakh Four Thousand Four Hundred and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise as reported in 1999 (113) E.L.T. 3 (S.C.) in paragraph 7 has held as under :- 7. As the order of confiscation of goods was held to be bad the goods were required to be returned to the owner thereof. As the order of confiscation was declared as illegal by this Court on the ground that there was no mis-declaration of the goods and that the applicant was entitled to import those goods on the O.G.L., the confiscated goods, if they had not been disposed of, would have been required to be released in favour of the applicant and the applicant could have claimed damages for the damage to the goods and loss caused to it as a result of illegal detention of the goods by the respondent. We have referred to above how the applicant was preven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icial circular to all concerned officials/relating to obtaining prior permission of the concerned Court or Tribunal where appeal pending, and after obtaining them sending individual notices of auction to concerned parties - Article 226 of Constitution of India. - From various judicial orders we gather that this lapse is being repeated in a large number of cases, therefore, we are constrained to observe that the respondents have not been diligent in discharging their duties. The respondents are directed to issue an official circular within four weeks to all the concerned official that the confiscated goods which are the subject matter of appeal before any Tribunal or Court shall not be auctioned or disposed of without prior written permissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where any goods, not being confiscated goods, are to be sold under any provision of the Customs Act, they shall be sold by public auction or by tender or in any other manner after notice to the owner of the goods. 3. It is further clarified that the requirement to issue notice to the owner of the goods shall also obtain in case of goods that have been confiscated but in respect of which all appeal/legal remedies have not been exhausted by the owner of the goods. 7. It can be noticed from decision of the Hon ble Supreme Court s in the case of Northern Plastics and Hon ble High Court of Delhi and the circular of the CBEC, that before disposing the seized/confiscated goods, a notice has to be issued to the owner before the disposal. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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