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Issues involved: Appeal against order directing refund of balance amount u/s Customs Act, 1962 & non-service of notice u/s 150 of the Act before auction sale.
Issue 1 - Appeal against order directing refund: The appeal raised a grievance regarding the order directing the appellants to refund the balance of the amount due to the petitioner along with interest at the rate of 12 percent u/s Customs Act, 1962. The goods seized were ultimately confiscated by the authorities, auctioned, and the amount refunded to the petitioner, leading to the writ petition. The learned Single Judge directed the appellants to pay the balance of the price of the goods assessed at the time of seizure, along with interest at 12 percent. The High Court upheld the decision, finding no grounds to challenge the quantified amount or the grant of interest. Issue 2 - Non-service of notice before auction sale: Section 150 of the Customs Act, 1962 mandates a notice to the alleged owner of goods before auction sale. In this case, no such notice was served on the respondent, depriving them of participating in the auction sale. The learned Single Judge rightly granted interest at 12 percent due to this failure to serve notice, ensuring the respondent's rights were protected. The appellants were criticized for burdening the Court with unnecessary litigation. Conclusion: The High Court dismissed the appeal, affirming the order directing the refund of the balance amount with interest. The respondent was entitled to interest on the unpaid amount from the date of seizure of goods till the date of payment.
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