Appeal allowed, confiscated goods sold in auction, applicant denied return of actual value.

The appeal was allowed, and the impugned goods confiscated were sold in an auction. The applicant sought the return of the actual value of the goods, but the Revenue argued that the goods were sold due to depreciation. As the goods were confiscated and sold through a public auction, the applicant was directed to collect the auction amount, resulting in the dismissal of the application.

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The applicant filed for implementation of Final Order dated 27-9-2005. Appeal allowed, impugned goods confiscated were sold in auction. Applicant sought return of actual value of goods, but Revenue stated goods sold due to depreciation. Goods confiscated and sold through public auction, applicant directed to collect auction amount. Application dismissed.

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