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Issues involved: Seizure and confiscation of betel nuts, auction sale of seized articles, refund of amount to petitioner, entitlement to full payment as per valuation, legality of auction sale without notice.
The writ petition was filed to direct the authorities to release 297 bags of betel nuts seized from the petitioner, which were assumed to be contraband and were confiscated under Section 111(d) of the Customs Act, 1962. The petitioner's appeal against the confiscation order was allowed by the Appellate Tribunal and further affirmed by the High Court, attaining finality. The petitioner claimed entitlement to the release of the betel nuts or the assessed value of Rs. 21,68,100, as the auction sale of the seized articles for Rs. 7,04,416 had taken place without his knowledge. The petitioner relied on legal precedents to argue for the full payment of the valuation amount, citing a decision requiring payment of the difference between the value of the article and the amount already paid, with interest. The petitioner contended that the auction sale was illegal as it was conducted without notice, contrary to the provisions of Section 150 of the Act. Referring to a court decision, the petitioner argued that the auction price was arbitrarily low compared to the value fixed at the time of confiscation, making it legally unreliable. In light of the circumstances where the auction sale was deemed illegal due to lack of notice and undervaluation, the writ petition was allowed. The respondents were directed to pay Rs. 14,63,684 to the petitioner within four months, representing the difference between the assessed value and the amount already refunded, along with interest at 12% per annum from the date of seizure. Any loss to the Department of Revenue was to be compensated by deducting from the responsible authorities' pockets.
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