https://www.taxtmi.com/caselaws?id=95720 The Tribunal set aside the confiscation order of the appellant's metal scrap by the Commissioner of Customs, directing the release of the goods. However, the Revenue sold the goods without informing the appellant. The Tribunal ruled in favor of the appellant, ordering the Revenue to pay the balance amount of the goods' value within two months, emphasizing the appellant's entitlement to the value of the goods prevailing at the time of seizure. The judgment underscores the necessity of adhering to proper procedures in disposing of seized goods during appeal proceedings and affirms appellants' rights to the return or market value of seized goods upon successful appeals. en-us Fri, 25 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 15:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95720 The Tribunal set aside the confiscation order of the appellant's metal scrap by the Commissioner of Customs, directing the release of the goods. However, the Revenue sold the goods without informing the appellant. The Tribunal ruled in favor of the appellant, ordering the Revenue to pay the balance amount of the goods' value within two months, emphasizing the appellant's entitlement to the value of the goods prevailing at the time of seizure. The judgment underscores the necessity of adhering to proper procedures in disposing of seized goods during appeal proceedings and affirms appellants' rights to the return or market value of seized goods upon successful appeals. Case-Laws Customs Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95720