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TMI Blog2012 (11) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... order the payment of interest by the Department for period of delay in return of the currency. In view of this, the impugned order ordering payment of interest is set aside and the Revenue’s appeal is allowed - C/557 and 559/2010(SM)(BR) - 225-226/2012-SM(BR)(PB), - Dated:- 22-3-2012 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri Fateh Singh, DR, for the Appellant. Shri C.M. Sharma, Consultant, for the Respondent. [Order]. Being aggrieved with the order of the Lower Authorities, Revenue has filed the present appeals. We have heard Shri Fateh Singh, ld. DR appearing for the Revenue. Shri C.M. Sharma, ld. Representative appears for the respondent. As another appeal stands filed by the respondent, both are being dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner, the Commissioner (Appeals) vide Order-in-Appeal dated 14-10-2008 held that Mrs. Shashi Goyal is not entitled to refund and that the Joint Commissioner s directive dated 8-5-2008 need not to be interfered. An appeal was filed before the Tribunal against this order of the Commissioner (Appeals) and the Tribunal vide Final Order dated 21-5-2009 directed for refund of the currency to the appellant i.e. Mrs. Shashi Goyal, from whose possession it was seized and on the question of interest, the Tribunal directed the Original Adjudicating Authority to decide the same. In pursuance to the Tribunal s Order dated 21-5-2009, the currency was finally returned to Mrs. Shashi Goyal on 5-4-2010. Subsequently, on the issue of interest, the jur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 27 has been delayed beyond period of three months from the date of filing of the refund claim, that the provisions of Section 27A cannot be applied to return of the seized currency, which has been ordered to be released and that in view of this, the impugned order is incorrect. He, therefore, prayed for setting aside the same. 4. Shri C.M. Sharma, ld. Consultant for the respondent, pleaded that while the currency had been ordered to be released by the Tribunal as early as in 2000, the same was released on 5-4-2010 in pursuance of second order dated 21-5-2009 of the Tribunal in this matter, that the respondent is, therefore, eligible for interest on the seized currency for the period of delay in return of the same, that the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and has to be held as goods . Thus, the same is on the same platform on which the other seized and confiscated goods stand. The definition of goods in Section 2(22) of the Customs Act includes vehicles also. So if a vehicle is seized, confiscated and subsequently directed by the courts or other higher Appellate forum to be released, the owner of the car cannot demand interest compensation from the Revenue for keeping car with them during the period of proceedings. 7. It is further seen that the only section in the Customs Act, which deals with the payment of interest is Section 27A. The same provides for interest in case of refund of duty (emphasis provided) which is ordered to be refunded under sub-section (2) of Section 27. There i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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