TMI Blog2017 (5) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... quirement to issue notice to the owner of the goods shall also obtain in case all appeal/legal remedies have not been exhausted by the owner of the goods - In the present case, all appeal/legal remedies have already been exhausted and the confiscation was not set aside. Hence, the said circular is not supporting the case of the appellant. Appeal rejected - decided against appellant. - C/74 & 77/11 - FO/A/75883-75884/2017 - Dated:- 12-5-2017 - Shri P.K. Choudhary, Member(Judicial) Shri Arijit Chakraborty, Advocate for the Party Shri K.C.Jena, Addl.Commr.(AR) Shri S.K.Naskar, AC(AR) for the Revenue ORDER Per: Shri P. K. Choudhary Briefly stated the facts of the case are that the Customs officers of P I Bran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. - (1) Where any goods not being confiscated goods are to be sold under any provisions of this Act, they shall, after notice to the owner thereof, be sold by public auction or by tender or with the consent of the owner in any other manner. The proceeds of any such sale shall be applied - (2) (a) firstly to the payment of the expenses of the sale, (b) next to the payment of the freight and other charges, if any, payable in respect of the goods sold, to the carrier, if notice of such charges has been given to the person having custody of the goods, (c) next to the payment of the duty, if any, on the goods sold, (d) next to the payment of the charges in respect of the goods sold due to the person having the custody ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Calcutta High Court in the case of Union of India Others v. Shambhunath Karmakar and Others (cited supra). In that case, the provisions of section 150 was not raised. The said case relates to the Defence of India Rules, 1962. The ld.Counsel also relied upon the decision of the Hon ble Calcutta High Court in the case of Commissioner of Cus.(Prev.), W.B., Calcutta v. Ratan Kumar Saha [2005 (189) E.L.T. 11 (Cal.)]. In that case, confiscated goods were sold by the department before disposal of the appeal wherein such confiscation was challenged and confiscation was set aside in appeal. In the present case, the confiscation was not set aside and therefore, the said law would not be applicable herein. He also relied upon the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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