9911796707
TMI Blog2008 (5) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Service Tax Appellate Tribunal along with statutory interest. 2. The facts are during December, 2003 the imported goods of the petitioner were seized. According to the petitioner, though the value of the goods were above Rs. 12 lakhs, the customs authorities, as it would appear from the seizure memorandum valued it at Rs. 9,35,765/-. Challenging the seizure a writ petition was filed which was disposed of by order dated 24th April, 2003 directing the customs authorities to decide the matter in accordance with law. Thereafter, on 1st May, 2003 show cause notice was issued by the respondent No. 2. The goods were shown to be valued at Rs. 9,19,625/-. Adjudication was done by the Additional Commissioner of Customs (Special I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The explanation in the affidavit is as there was delay on part of the petitioner in preferring appeal, as the Deputy Commissioner of Customs Division, Varanasi was not a party in the appeal and as there was communication gap in between the respondents the goods were sold. 5. The issue is whether the goods confiscated and directed to be released by the order of the Tribunal can be sold. 6. Section 150 of Customs Act, 1962 (for short 'the Act') postulates the procedure for sale of goods and application of sale proceeds. Relevant portion of Section 150 of the Act is as under : "(1) Where any goods not being confiscated goods are to be sold under any provisions of this Act, they shall, after notice to the owner thereof, be sold by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, nor it was sold by public auction. Therefore, the impugned action of the respondents in selling the goods cannot be sustained. Hence, the writ petition is allowed. The respondent Nos. 1 to 4 are directed to pay a sum of Rs. 9,19,625/- to the petitioner along with interest at the rate of Rs. 9% per annum to be calculated from the date of the order passed by the Tribunal, that is, 22nd February, 2007 till the date of actual payment to be made within a fortnight from the date of presenting the certified copy of this order. The petitioner is entitled to costs which is assessed at Rs. 1700/- to be paid by the respondent Nos. 1, 2, 3 and 4. 9. Urgent certified copy of this order, if applied for, be given to the appearing parties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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