https://www.taxtmi.com/caselaws?id=42751 Port Trust custody of seized goods did not displace Customs control where the record showed that auction proceedings had been initiated at the instance of the Customs authorities. The Court found no acceptable basis for the Port Trust to assert ownership or to deal with and sell the goods in preference to Customs, and held that there was no bar to the relief sought once the sale had been finalised in favour of the highest bidder. The impugned letter dated 23-6-1979 was quashed, and the respondents were directed to act in accordance with the earlier order dated 31-5-1979. en-us Wed, 15 Nov 1989 00:00:00 +0530 Mon, 14 Jun 2010 10:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42751 Port Trust custody of seized goods did not displace Customs control where the record showed that auction proceedings had been initiated at the instance of the Customs authorities. The Court found no acceptable basis for the Port Trust to assert ownership or to deal with and sell the goods in preference to Customs, and held that there was no bar to the relief sought once the sale had been finalised in favour of the highest bidder. The impugned letter dated 23-6-1979 was quashed, and the respondents were directed to act in accordance with the earlier order dated 31-5-1979. Case-Laws Customs Wed, 15 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42751