https://www.taxtmi.com/caselaws?id=446201 Gauhati HC disposed of petition regarding refund of seized goods' value after seizure order was set aside. Petitioner sought complete goods value rather than auction value. Court held no material established goods' determined value at seizure time. Since petitioner procured the seized goods, he possessed best knowledge of actual value per Section 106 Indian Evidence Act. Without material to determine seizure-date value, court could not decide refund entitlement. Court granted liberty to challenge auction valuation only, not entire auction process. Petition disposed of. en-us Wed, 22 Nov 2023 00:00:00 +0530 Fri, 09 Aug 2024 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446201 Gauhati HC disposed of petition regarding refund of seized goods' value after seizure order was set aside. Petitioner sought complete goods value rather than auction value. Court held no material established goods' determined value at seizure time. Since petitioner procured the seized goods, he possessed best knowledge of actual value per Section 106 Indian Evidence Act. Without material to determine seizure-date value, court could not decide refund entitlement. Court granted liberty to challenge auction valuation only, not entire auction process. Petition disposed of. Case-Laws Customs Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446201