https://www.taxtmi.com/caselaws?id=165201 SC noted that where customs-seized property remains subject to appeal or revision and the statutory scheme contemplates restoration if confiscation is overturned, the seizing authority must preserve the property with reasonable care pending final disposal. Allowing the seized vehicles to be treated as unclaimed property and sold, despite knowledge of the seizure and pending challenge, breached that duty. The Court treated the obligation as analogous to bailment: the authority had to keep the property available for return in specie, and if it wrongfully disabled itself from doing so, the owner could claim its value. The claim was therefore maintainable. 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 SC noted that where customs-seized property remains subject to appeal or revision and the statutory scheme contemplates restoration if confiscation is overturned, the seizing authority must preserve the property with reasonable care pending final disposal. Allowing the seized vehicles to be treated as unclaimed property and sold, despite knowledge of the seizure and pending challenge, breached that duty. The Court treated the obligation as analogous to bailment: the authority had to keep the property available for return in specie, and if it wrongfully disabled itself from doing so, the owner could claim its value. The claim was therefore maintainable. Case-Laws Customs Fri, 05 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165201