https://www.taxtmi.com/caselaws?id=102435 A confiscated revolver, which remained the subject of a pending appeal, was reported to have been alienated by the Commissioner before the appeal was finally decided. The Tribunal treated this as conduct requiring explanation because the Commissioner was the respondent and could not plausibly be unaware of the pending proceedings. It also considered whether compensation could be ordered under the procedural rules for disposal of the disputed goods during appeal. The Commissioner of Customs was directed to file an affidavit showing cause for the alienation and explaining why the applicant should not be compensated under Rules 40 and 41 of the CEGAT (Procedure) Rules, 1982. en-us Wed, 01 May 2002 00:00:00 +0530 Tue, 14 Feb 2012 18:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102435 A confiscated revolver, which remained the subject of a pending appeal, was reported to have been alienated by the Commissioner before the appeal was finally decided. The Tribunal treated this as conduct requiring explanation because the Commissioner was the respondent and could not plausibly be unaware of the pending proceedings. It also considered whether compensation could be ordered under the procedural rules for disposal of the disputed goods during appeal. The Commissioner of Customs was directed to file an affidavit showing cause for the alienation and explaining why the applicant should not be compensated under Rules 40 and 41 of the CEGAT (Procedure) Rules, 1982. Case-Laws Customs Wed, 01 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102435