9911796707
TMI Blog1993 (3) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... ding from Delhi to Calcutta were detained by the Central Excise Officers at Bolpur. 4 trucks were brought to Calcutta Customs House. The allegation was that the said trucks were involved in smuggling activities. By order dated 14th April, 1987 the Collector of Customs directed release of the said 4 trucks provisionally on depositing of Rs. 20,000/- for each truck and on execution of bonds for the entire value of the said trucks. Between April 1987 and August 1987 the respondent-Writ Petitioner deposited an aggregate sum of Rs. 80,000/- in cash with the Collector of Customs and obtained release of 4 trucks on execution of bonds. 3. The respondent-Writ Petitioner also paid a sum of Rs. 1,28,250 /- in or about May 1987 for release of the ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... genous goods and Rs. 80/000/- for 4 trucks for provisional release in terms of the said order of the Tribunal dated 21st September, 1990, but no steps were taken by the Collector of Customs for refund of the said security deposit. 7. No reference was made by the Collector of Customs against the said order of the Tribunal and the said order became final. In spite of that the said amounts of Rs. 1,28,250/- and Rs. 80,000/- deposited as cash security were not refunded to the Writ Petitioner. In the circumstances the Writ Petitioner moved this Court for refund of the said amount with interest at the rate of 18% per annum from June 1987, when the said deposits were made, till the date of actual payment. The learned Judge disposed of the writ a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent-Writ Petitioner between April and August 1987 and as such, the said deposits retained the character of security deposits, till the date of order of confiscation on 24th May 1988. It was the duty of the Customs Authorities to ensure that such deposits were duly invested in interest-earning investment. Until confiscation and consequent appropriation, ownership of cash security deposit did not vest in the custom authorities. It is only after the order was passed by the Collector on 24th May, 1988 confiscating the seized trucks and goods, redemption fine was imposed and in that process the security deposits were appropriated. The Tribunal, however, set aside the said order of confiscation by the order dated 21st September, 1990 and accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irect the public authorities to compensate a person for the loss suffered by him by reason of the inordinate, unexplained and unwarranted delay in making the refund. Where refund due to a person pursuant to an order of the Tribunal is not made within a reasonable time from the date of the order of the Tribunal even after such order has reached finality, the officers resposible for delay in refunding the money belonging to depositor should be asked to compensate that loss which has to be paid by the Government because of their laches and negligence of their officers causing delay in refund consequent upon the order of the Tribunal. It is however a matter for the department to consider whether such action should be taken or not but there cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
