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TMI Blog2003 (11) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... t authority. First order was passed in the year 1992 when Item No. 2 in the seizure list was directed to be released unconditionally and the sale has been held in the year of 1997. In any view of the matter, goods bearing Item No. 2 should have been released immediately as the Customs Authorities have no jurisdiction or authority to sell same. The seized value of the goods in this case so far as Item No. 2 is concerned shall be the value and this should have been paid by the Department concerned without any hesitation. Next question remains with regard to Item Nos. 1 and 3 which were ultimately held to be returned. Upon reading of the aforesaid Section, in my view, the goods which are not liable to be confiscated and remaining in the custod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealisation. The petitioner is entitled to costs assessed at 200 gms. to be paid by the respondents and such payment of costs shall be made together with the payment, as aforesaid. The writ petition is, thus disposed of. - Kalyan Jyoti Sengupta, J. [Order]. - The Court : By this writ petition the writ petitioner has asked for realisation of the seizure value of the goods which were ceased under the provision of Section 110 of the Customs Act. The department concerned has made over the actual value of the goods long after the seizure was effected. The narration of the short fact is required to be stated hereunder. 2.The department concerned had one point of time ceased certain sewing machine and accessories thereto. There were three items o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to establish how the sale was conducted. He has drawn my attention to the procedure for holding the sale in case of the goods not being confiscated. He submits that no notice was served and behind the back of the petitioner the goods were sold. Therefore, according to him, in due observance of Rule of Law when the goods themselves could not be returned even on redemption then the value of the goods, viz., the seizure value should have been given. In support of the submission he has relied on a decision of the Delhi High Court reported in 2001 (128) E.L.T. 54 (Del.). 5.Mr. Ali, learned Counsel appearing for the respondent; submits that since the matter is pending for a long time, there was no option but to sell the goods in order to get mark ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds sold, to the carrier if notice of such charges has been given to the person having custody of the goods, (c) next to the payment of the duty, if any, on the goods sold, (d) next to the payment of the charges in respect of the goods sold due to the person having the custody of the goods, (e) next to the payment of any amount due from the owner of the goods to the Central Government under the provisions of this Act or any other law relating to customs, and the balance, if any, shall be paid to the owner of the goods." 8.In this case the goods were not ultimately confiscated, though initially the goods were seized by the Department. In my view, until and unless the entire proceedings came to an end, the Department concerned should have held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of any such explanation and elucidation as regard sale having taken place, the entire action of the Department concerned for holding sale of Item Nos. 1 and 3 are absolutely improper and void and therefore the price which is said to have been fetched from the so-called sale cannot be accepted to be the price of the goods of Item Nos. 1 and 3, for the simple reason it is unconstitutional as being without authority of law. The Delhi High Court decision as above is very useful guidance in this regard. 9.Mr. Ali has tried to impress upon me that there is no option but to sell the properties as the matter was an old one and the goods could not be traced. In my view, such an explanation is far from satisfaction of the Court. As such, I hold t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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