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Issues:
- Application for refund of seizure value of a T.V. set confiscated by the Customs and Central Excise authorities. - Entitlement of the applicant to the seizure value of the T.V. set. - Interpretation of relevant legal provisions and precedents regarding the refund of seizure value. Analysis: The judgment pertains to an application filed by the petitioner seeking the issuance of orders for the refund of the seizure value of a T.V. set confiscated by the Customs and Central Excise authorities. The facts of the case outline that the T.V. set, a 'Philips' color T.V., was confiscated by the Deputy Collector of Customs and Central Excise, Shillong, and this confiscation was upheld by the Collector (Appeals). However, the petitioner appealed to the Tribunal, which subsequently allowed the appeal and ordered the release of the T.V. set in favor of the petitioner. The petitioner, upon approaching the department for the release of the T.V. set as per the Tribunal's order, was informed that the T.V. had been sold for a lower amount than its estimated market value. The petitioner contended that the market value was higher than the selling price and sought a refund of the seizure value. The legal representative of the petitioner relied on previous decisions of the Tribunal and the Calcutta High Court to support the claim for the refund of the seizure value. On the other hand, the departmental representative argued against the refund, citing that the circumstances of previous cases, including the undertaking to pay the seizure value in a specific case, were not applicable to the present situation. It was contended that there was no provision in the relevant Act for the payment of the seizure value to the applicant, and the petitioner's failure to obtain a stay on the sale of the T.V. during appeal proceedings precluded the claim for the seizure value. The Tribunal, after considering the arguments and precedents cited, determined that the applicant was indeed entitled to the seizure value of the T.V. set. The Tribunal emphasized that when an order of confiscation is set aside, the cause of action for the return of the seized item accrues to the applicant. Therefore, in equity and law, the status quo ante prior to the confiscation order should be restored. Consequently, the government's obligation to return the seized goods arises, and the department should either return the T.V. set or pay the seizure value as estimated at the time of seizure. In conclusion, the Tribunal directed the Collector of Customs and Central Excise, Shillong, to refund the seizure value of the T.V. set, amounting to Rs. 15,000, to the applicant within a specified timeframe. The decision was based on principles of equity, justice, and good conscience, ensuring that the applicant received the appropriate compensation for the confiscated property.
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