Customs seized goods and perishability claims did not justify public auction pending adjudication; sale was refused.

Seized customs goods may be considered for sale pending adjudication only where their perishable nature is shown; here, goods seized under Section 110 of the Customs Act, 1962 were already covered by a show cause notice for confiscation, and the plea for public auction was not substantiated. The requested sale was refused because confiscated goods would vest in the Central Government under Section 126 of the Customs Act, 1962, and no sufficient material was produced to establish perishability. The prayer for sale of the seized goods by public auction was therefore rejected.

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Issues: Whether seized goods could be directed to be sold by public auction pending adjudication on the ground that they were perishable in nature.

Analysis: The goods had been seized under Section 110 of the Customs Act, 1962 and a show cause notice had already been issued for confiscation. The requested direction for sale by public auction was declined because confiscated goods would vest in the Central Government under Section 126 of the Customs Act, 1962, and the petitioners did not substantiate the plea that the goods were perishable in nature.

Conclusion: The prayer for sale of the seized goods by public auction was rejected.

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