https://www.taxtmi.com/caselaws?id=43160 When seized property is found not liable to confiscation, the seizing authority must restore it; if the property is unavailable because it was lost or cannot be returned while in official custody, the obligation shifts to payment of its market value as on the date the duty to restore arose. The text further states that wrongful retention of that value warrants interest from the date liability accrued until payment, because the owner has been deprived of the use of the property's value during the period of non-restoration. en-us Mon, 09 Dec 1991 00:00:00 +0530 Wed, 16 Jun 2010 14:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43160 When seized property is found not liable to confiscation, the seizing authority must restore it; if the property is unavailable because it was lost or cannot be returned while in official custody, the obligation shifts to payment of its market value as on the date the duty to restore arose. The text further states that wrongful retention of that value warrants interest from the date liability accrued until payment, because the owner has been deprived of the use of the property's value during the period of non-restoration. Case-Laws Central Excise Mon, 09 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43160