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Customs - Highlights / Catch Notes

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Seeking recovery of damages alongwith interest - Benefit of ...

Case Laws     Customs

December 26, 2022

Seeking recovery of damages alongwith interest - Benefit of redemption of goods could not be availed as the goods were sold in the auction - Had the Commissioner (Appeals) been apprised of the fact that the goods were not in existence, a different order could have been passed. In this state of facts, it is not possible for us to direct the Respondents to pay damages to the Petitioner. The appropriate course of action would be to relegate the parties to the Commissioner (Appeals) to find the solution to the situation and treat the impugned order as an interim order in the appeal and the restoration of the appeal. - HC

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