TMI Blog2021 (4) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... only come under the restricted category. Therefore, the goods can be sold to someone who is authorised to take the goods. Therefore, by selling the goods in question to someone who is authorised to take the same, the Government will definitely be getting some revenue. I do not understand as to why, such a course of action is not being adopted. The respondents 1 and 2 are directed to sell the petition mentioned goods and appropriate the sale proceeds against the petitioner's liability. If the goods in question fetch more amount than the petitioner's liability, then after due adjustment, the balance amount will have to be paid to the petitioner and the attachment of the bank account will be raised - petition disposed off. - W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the goods in question and recover the proceeds. The Authority did not act on the said request . That necessitated filing of these two writ petitions. 3.The prayer in W.P.(MD)No.9286 of 2019 is for causing the sale of the goods. The prayer in W.P.(MD)No.9287 of 2019 is for raising the attachment of the bank account. 4.The respondents have filed the counter affidavit opposing the petitioner's request. 5.The stand of the department was that the goods could not have been imported at all. When that is the stand of the department, the department cannot be compelled to sell the goods. The learned standing counsel also added that when it has been directed that the goods are liable for confiscation, the petitioner cannot call upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this view of the matter, the respondents 1 and 2 are directed to sell the petition mentioned goods and appropriate the sale proceeds against the petitioner's liability. If the goods in question fetch more amount than the petitioner's liability, then after due adjustment, the balance amount will have to be paid to the petitioner and the attachment of the bank account will be raised. If the sales proceeds are not sufficient to liquidate the petitioner's liability, then the question of raising attachment does not arise at all. When the petitioner's liability is cleared, the attachment in question can be raised. W.P.(MD)No.9286 of 2019 is allowed. In view of the order passed in W.P.(MD)No.9286 of 2019, W.P.(MD)No.9287 of 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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