https://www.taxtmi.com/caselaws?id=165201 The Supreme Court upheld the High Court's decision, ruling that the State Government was required to return the seized vehicles or compensate their value. The State Government's argument of non-liability for its servants' actions was dismissed as it was not raised earlier. The obligation to preserve the property during the appeal process and return it upon order reversal was crucial. The improper sale of the vehicles during the appeal was deemed invalid, emphasizing the State Government's duty to maintain the property. The respondent was granted the right to demand the vehicles' return or their value. en-us Fri, 05 May 1967 00:00:00 +0530 Tue, 12 Aug 2014 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165201 The Supreme Court upheld the High Court's decision, ruling that the State Government was required to return the seized vehicles or compensate their value. The State Government's argument of non-liability for its servants' actions was dismissed as it was not raised earlier. The obligation to preserve the property during the appeal process and return it upon order reversal was crucial. The improper sale of the vehicles during the appeal was deemed invalid, emphasizing the State Government's duty to maintain the property. The respondent was granted the right to demand the vehicles' return or their value. Case-Laws Customs Fri, 05 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165201