9911796707
TMI Blog1990 (2) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings, by an order No. DC/65/Cus/SH/83, dated 11-7-1983, the learned Deputy Collector of Customs and Central Excise, Shillong, confiscated a colour T.V. set, Philips , belonging to the applicant. This order was upheld by the learned Collector (Appeals) in appeal No. SH. Cex-4/84, dated 25-1-1984. 3. The applicant approached this Tribunal and it passed an order bearing No. 222/Calcutta/88-222, dated 18-7-1988, allowing the appeal of the applicant and ordered that the T.V. be released in favour of the applicant. 4. The applicant approached the department for the release of the T.V. as ordered by this Tribunal. After several reminders the applicant received a letter on 2-2-1989 from the Superintendent, Customs, stating that the T.V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court is not applicable to the facts of this case. It was his contention that there is no provision in the Act for the payment of the seizure value to the applicant. He also contended that the applicant did not get a stay of the sale of the T.V. during the appeal proceedings and now the applicant cannot claim the seizure value. Hence he prayed for dismissal of the application. 7. The point that arises for our determination is, whether the applicant is entitled for the seizure value of Rs. 15,000/-. The case of the department is that, due to deterioration of the T.V. in question the same was sold at the market price, but in the letter written by the department, there is nothing to show on which date the T.V. was sold and as to what was th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for disposal of the seized gold. Authority to seize contraband gold including gold ornaments and to order confiscation are derived from the Statute and therefore in the instant case the respondents purported to act in exercise of Statutory powers. The Collector of Central Excise having himself set aside the confiscation order, cause of action for return of gold accrued on the date of confiscation order was set aside and the owner became entitled to obtain return of the seized gold". 10. Where confiscation order set aside by the Collector of Central Excise on 6th May, 1985 both in equity and law status quo ante prior to the passing of the confiscation order ought to be restored on the said date the Government s obligation to return the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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