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CESTAT held that the Revenue's absolute confiscation and ex parte disposal of seized gold while the matter was sub judice constituted a breach of natural justice; the adjudicating authority's order was set aside and the appeal allowed. The Tribunal directed refund to the Appellant of the value differential of the disposed gold with statutory interest from the date of disposal, subject to deduction of the redemption fine imposed by the revisional order, such fine being properly deductible where the Appellant seeks return of the gold or its market value. The Revenue's failure to inform the Appellant and to seek appellate permission rendered its disposal action unlawful.
CESTAT held that the Revenue's absolute confiscation and ex parte disposal of seized gold while the matter was sub judice constituted a breach of natural justice; the adjudicating authority's order was set aside and the appeal allowed. The Tribunal directed refund to the Appellant of the value differential of the disposed gold with statutory interest from the date of disposal, subject to deduction of the redemption fine imposed by the revisional order, such fine being properly deductible where the Appellant seeks return of the gold or its market value. The Revenue's failure to inform the Appellant and to seek appellate permission rendered its disposal action unlawful.
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