Refund for detained goods follows set-aside penalty, with value of supari payable when return was no longer feasible.

Detention of ten bags of supari was accepted on the record, and the earlier factual finding supporting unloading of the goods remained undisturbed. The penalty order under section 28A(4) of the Karnataka Sales Tax Act, 1957 had already been set aside in appeal, and consequential relief was preserved. Because return of the detained goods was no longer feasible, the proper relief was monetary refund of their value, assessed by reference to the prevailing price on the date of unloading, together with a modest amount towards interest and costs.

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Issues: Whether the petitioner was entitled to monetary refund or compensation for the value of ten bags of supari detained in connection with a penalty order after the penalty had been set aside.

Analysis: The detention of the goods was accepted on the record and the earlier factual finding supporting unloading of the supari was not displaced. The penalty order under section 28A(4) of the Karnataka Sales Tax Act, 1957 had already been struck down in appeal, and the Tribunal had indicated that consequential relief could be pursued. As return of the goods was no longer feasible, the appropriate relief was to direct payment of the value of the detained supari on the basis of the prevailing price on the date of unloading, along with a modest amount towards interest and costs.

Conclusion: The petitioner was entitled to refund of the value of the ten bags of supari, with Rs. 2,000 awarded towards interest and costs.

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