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TMI Blog2023 (11) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... ll registered rubber growers in the Northeastern region and operates his business in the name and style of M/s Madona Agencies having its place of business at TRP Road, Machkhowa, Guwahati. In course of the business, there was a seizure under Section 110 of the Customs Act, 1962 (for short 'the Act of 1962') by the Customs authorities in respect of 2840.87 kg of raw rubber and the estimated rubber value of the seized raw rubber was stated to be Rs. 5,68,174/- @ of Rs. 200/- per kg. The seizure under Section 110 of the Act of 1962 resulted in a confiscation under Section 105 of the Act of 1962 as per the order dated 28.03.2013 of the Additional Commissioner of Customs (Prev.), Shillong. Upon the seized goods being confiscated, they were subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision Bench, a representation of the petitioner dated 21.08.2015 was taken note of which was pending before the Customs authorities and accordingly, a direction was issued to the Assistant Commissioner of Customs (Preventive), NER Region, Shillong, to decide the representation dated 21.08.2015. 5. Consequent thereof, the order impugned in the present writ petition dated 12.07.2016 was passed. While disposing of the representation of the petitioner dated 21.08.2015, the Deputy Commissioner (Hqrs. Prev) in the Customs Department took note that by the said representation, the petitioner had asked for refund of the seizure value of the goods instead of the auction sale proceeds of the goods which were seized. The Deputy Commissioner also took ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not fetch a price less than the value determined by the Government registered valuer. The order also provides that as per Section 126 of the Act of 1962, that once the goods are confiscated, the ownership vests in the Central Government and therefore there is no infirmity in the goods being put up in a public auction. Further it was provided that the writ petitioner Rintu Bastian was duly intimated about the date and time of the auction that he had every opportunity to participate in the auction, but in his own volition he remained absent. 6. Mr. D. Sahu, learned counsel for the petitioner strenuously relies upon the order of seizure dated 24.05.2012 where the estimated value of the goods is stated to be Rs. 5,68,174/- @ Rs. 200/- per k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of the goods may have been determined by auction that may have taken place between the date of seizure and the date when such seizure and confiscation were set aside. 8. As in the instant case, the goods concerned were put up on auction and there is a determined value of the goods as per the auction, unless the auction itself is assailed before any appropriate forum on its validity and correctness, it will be difficult to accept that as per the proposition laid down by the Hon'ble Supreme Court, which is a proposition in general that upon the confiscation of the goods being set aside by the competent authority, the owner of the goods would be entitled to a refund of the value of the goods and that the owner would be entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial to adjudicate the said issue would be what would be the value as may be determined as on the date when the goods were seized. In the absence of such material being available, it would be futile to decide the issue as to whether in a circumstance where the goods were sold by public auction, the petitioner would be entitled to a refund of the value of the goods as it stood on the day it was seized. 12. In the meantime, liberty is granted to the petitioner to assail the auction of the goods that may have been done by the respondents in the Customs Department as regards the valuation of the goods and we are clarifying that the liberty to challenge the auction would be confined to a challenge to the value of the goods as determined in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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