https://www.taxtmi.com/caselaws?id=411421 Seized imported goods cannot be auctioned by the department during pendency of adjudication or appeal without prior notice to the importer or permission of the forum seized of the matter; such disposal is impermissible and invalid. Where the department sells the goods in breach of that procedure, it cannot retain the benefit of its own wrong, and restitution of the assessed value becomes appropriate. The appellate forum may direct refund of the assessed value with interest for the period of deprivation. The impugned sale was therefore treated as invalid, and the importer was held entitled to restoration of the assessed value with interest. en-us Tue, 24 Aug 2021 00:00:00 +0530 Wed, 25 Aug 2021 09:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411421 Seized imported goods cannot be auctioned by the department during pendency of adjudication or appeal without prior notice to the importer or permission of the forum seized of the matter; such disposal is impermissible and invalid. Where the department sells the goods in breach of that procedure, it cannot retain the benefit of its own wrong, and restitution of the assessed value becomes appropriate. The appellate forum may direct refund of the assessed value with interest for the period of deprivation. The impugned sale was therefore treated as invalid, and the importer was held entitled to restoration of the assessed value with interest. Case-Laws Customs Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411421