https://www.taxtmi.com/caselaws?id=45856 The Court upheld the Commissioner (Appeals) decision to release most goods and reduce penalties, dismissing the Department's appeal. The petitioner's request for compensation for disposed goods was granted, with the Department directed to pay the realized amount. The Court emphasized that if goods cannot be returned, compensation should be paid based on their value. The petitioner's plea for a higher amount was rejected, with the Court suggesting pursuing civil suits for compensation recovery. The petition was disposed of, leaving the petitioner to seek additional remedies, with no order as to costs. en-us Tue, 02 Feb 1999 00:00:00 +0530 Wed, 14 Jul 2010 12:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45856 The Court upheld the Commissioner (Appeals) decision to release most goods and reduce penalties, dismissing the Department's appeal. The petitioner's request for compensation for disposed goods was granted, with the Department directed to pay the realized amount. The Court emphasized that if goods cannot be returned, compensation should be paid based on their value. The petitioner's plea for a higher amount was rejected, with the Court suggesting pursuing civil suits for compensation recovery. The petition was disposed of, leaving the petitioner to seek additional remedies, with no order as to costs. Case-Laws Customs Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45856