Court orders customs to sell imported goods to recover penalty for unauthorized import of Brass Scrap.

The court directed the customs department to sell the imported goods to recover the penalty imposed on the petitioner for importing Brass Scrap(Melon) without clearance. Proceeds from the sale would be used to offset the petitioner's liability, with any surplus returned to the petitioner and the bank account attachment lifted. Failure to clear the liability would result in the attachment remaining until the debt is settled. The court emphasized the government's right to recover revenue through the sale of goods and the petitioner's responsibility to satisfy the outstanding liability for the attachment to be removed.

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Issues:
1. Import of Brass Scrap(Melon) from Maldives without clearance from Tamil Nadu Pollution Control Board.
2. Confiscation of goods, imposition of penalty, and failure to re-export the goods.
3. Attachment of petitioner's bank account by the customs department.
4. Request for sale of goods and raising the attachment of the bank account.

Analysis:
1. The petitioner imported Brass Scrap(Melon) from Maldives without clearance from the Tamil Nadu Pollution Control Board. The customs department contended that the goods were not freely importable and ordered their confiscation. The Assistant Commissioner permitted re-export at the petitioner's cost and imposed a penalty of &8377; 4,82,160, which the petitioner did not fully pay, leading to the attachment of the bank account.

2. The department's stand was that the goods were not importable, and the petitioner could not compel the department to sell the goods to recover the penalty. However, the assessing authority had allowed re-export of the goods, indicating no final confiscation order had been issued. The goods were under restricted import category, not totally prohibited, and could be sold to an authorized party.

3. The petitioner invoked Section 142 of the Customs Act, 1962, which allows recovery of sums due to the government by selling detained goods. The court directed the department to sell the goods and adjust the proceeds against the petitioner's liability. If the sales exceed the liability, the surplus goes to the petitioner, and the bank account attachment is lifted. If the proceeds are insufficient, the attachment remains until the liability is cleared.

4. The court granted the prayer for sale of goods and ordered the department to complete the sale within four months. The second petition for raising the bank account attachment was disposed of accordingly. The judgment emphasized the government's revenue recovery through selling the goods and the petitioner's obligation to clear the liability for the attachment to be lifted.

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