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    <title>1990 (2) TMI 216 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal ruled in favor of the petitioner in an application for the refund of the seizure value of a T.V. set confiscated by Customs and Central Excise authorities. The Tribunal held that the applicant was entitled to the seizure value as the confiscation order was set aside, necessitating the return of the seized item or payment of the seizure value. The Collector was directed to refund Rs. 15,000 to the petitioner within a specified timeframe, emphasizing principles of equity and justice.</description>
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      <title>1990 (2) TMI 216 - CEGAT, CALCUTTA</title>
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      <description>The Tribunal ruled in favor of the petitioner in an application for the refund of the seizure value of a T.V. set confiscated by Customs and Central Excise authorities. The Tribunal held that the applicant was entitled to the seizure value as the confiscation order was set aside, necessitating the return of the seized item or payment of the seizure value. The Collector was directed to refund Rs. 15,000 to the petitioner within a specified timeframe, emphasizing principles of equity and justice.</description>
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