2012 (8) TMI 1213 - HC - Customs

Summary

Issues involved: Substitution of deceased respondent by legal representatives, condonation of delay in filing appeal, refund of seized goods and payment of interest.

Substitution of Deceased Respondent:
An interlocutory application was filed to substitute the deceased respondent Dwarika Prasad Agrawal with his legal representatives, his wife and son. The advocate for the respondent confirmed his appearance on behalf of the legal representatives, and the application was allowed. The necessary correction in the cause title was directed to be made within ten days.

Condonation of Delay:
Another interlocutory application sought condonation of a delay of 91 days in filing the Letters Patent Appeal, which was granted, and the application was disposed of.

Appeal on Refund of Seized Goods:
The Letters Patent Appeal was filed by the Commissioner of Central Excise and Customs and others against a judgment favoring the writ petitioner regarding the seizure of betel-nuts worth Rs.3,50,000. The seized goods were sold for a lesser amount due to perishability, and upon the order setting aside the confiscation, a sum was refunded to the writ petitioner after deducting costs. The learned single Judge directed the appellants to pay the difference amount with interest, which led to the appeal. The appeal was dismissed in limine after extensive hearing, and the interim relief was vacated.