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TMI Blog2019 (2) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... ians are held accountable for proper upkeep. The applicant is understandably concerned about the condition of the cranes and pleads that their request for release is motivated by the desire to maintain them without loss of value except that attributable to efflux of time. One would expect a similar concern on the part of the respondent-Commissioner too as, in the event of confiscation investing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions seeking implementation of order no. A/87574- 87579/16/CB dated 25th February, 2016 of the Tribunal in appeal no. C/86244/2014, we find that the contention is limited to the responsible and proper maintenance of 55 nos. seized cranes that were impugned in the dispute before the Tribunal and which, upon remand for a fresh adjudication, reverted to being seized goods that was directed to be rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so has every appearance of having been guided by a desire to be obdurate in the face of higher judicial direction. That does not bespeak well of adherence to judicial discipline on the part of the tax administration as a whole. 3. Instead of filing an affidavit to substantiate the assurance of proper compliance, the respondent-Commissioner has furnished a verbose explanation which presumes to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation investing the assets with the Central Government, it is in public interest that these should fetch as high a value as possible. Anything less is a loss to the exchequer. Anfractuous reluctance to release them does not further that interest when the alternative is continued detention in the custody of superdars who, having concluded various projects, may have no stake in the good condition o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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