9911796707
TMI Blog2014 (9) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods. - Held that:- the action of the authority concerned, being the respondent No. 2 herein, in withholding the seized goods and not returning the same to the petitioner after the order of the assessing authority was set aside by the appellate authority, is not proper and cannot be justified. - department directed to release the goods - Decided in favor of assessee. - W.P. No. 43 of 2014 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing authority. The said order of the appellate authority was assailed by the petitioner before the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal set aside the order of the appellate authority and remanded the matter to the appellate authority for reconsideration. The appellate authority ultimately allowed the said appeal of the petitioner, as a consequence whereof the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e action of the concerned respondent authority in withholding the seized goods. 7. Reference is made by the learned counsel for the petitioner to a decision of a Division Bench of this Hon ble Court given in the case of Union of India Ors. v. Sambhunath Karmakar Ors., reported in 1986 (26) E.L.T. 719 (Calcutta), where it was held that if the authorities had already sold the seized goods, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in these words : There being thus a legal obligation to preserve the property intact and also the obligation to take reasonable care of it so as to enable the Government to return it in the same condition in which it was seized, the position of the State Government until the order became final would be that of a bailee. If that is the correct position once the Revenue Tribunal set aside the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the equivalent money for the aforesaid quantity of the said goods at the present market rate to the petitioner within three weeks from the date of communication of this order. 11. The concerned authority, being the respondent No. 2 herein, shall also reimburse the petitioner the amount deposited by him in terms of the order passed by the Commissioner of Central Excise (Appeals) within three ..... X X X X Extracts X X X X X X X X Extracts X X X X
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