https://www.taxtmi.com/caselaws?id=41521 A claim for the value of goods illegally seized and retained was treated as outside the statutory bar protecting acts done in good faith under the Central Excises and Salt Act, 1944, because the alleged conduct was beyond jurisdiction and not a mere tort claim against the Government. The special six-month limitation provision was also held inapplicable, with the general law of limitation applying instead. Where the goods remained in departmental custody, deteriorated, and could not be restored in specie after the earlier confiscation order was quashed, the claimant was entitled to recover their equivalent value; bona fides were not material to that relief. en-us Tue, 31 Jul 1984 00:00:00 +0530 Fri, 04 Jun 2010 10:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41521 A claim for the value of goods illegally seized and retained was treated as outside the statutory bar protecting acts done in good faith under the Central Excises and Salt Act, 1944, because the alleged conduct was beyond jurisdiction and not a mere tort claim against the Government. The special six-month limitation provision was also held inapplicable, with the general law of limitation applying instead. Where the goods remained in departmental custody, deteriorated, and could not be restored in specie after the earlier confiscation order was quashed, the claimant was entitled to recover their equivalent value; bona fides were not material to that relief. Case-Laws Central Excise Tue, 31 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41521