Customs auction proceeds, not full market value, were payable for confiscated goods sold after seizure.

Where confiscated goods had already been sold by Customs in public auction after absolute confiscation was set aside, the applicant's claim for the actual value of the goods was rejected. The earlier final order was treated as requiring only implementation through payment of the auction proceeds already realised. Reliance on customs notifications governing disposal of seized goods and depreciation over time supported the view that no additional amount beyond the auction amount was payable. The operative effect was limited to release of the auction proceeds, not replacement of the goods' full market value.

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Issues: Whether the applicant was entitled to recover the actual value of the confiscated goods instead of the auction amount realised by the Customs authorities.

Analysis: The application was one for implementation of an earlier final order by which the confiscation had been set aside and the appeal had been allowed. The goods had already been sold in public auction after absolute confiscation, and the applicant had been directed to collect the auction amount. Reliance was placed on the relevant customs notifications permitting disposal of seized goods after depreciation in value over time. On these facts, no further amount beyond the auction proceeds was found payable.

Conclusion: The applicant was not entitled to the actual value of the goods; the claim was rejected.

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