1990 (10) TMI 219

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....iswas, SDR, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. -  In this Miscellaneous Application, the applicant has submitted, inter alia, that while pursuing implementation of the CEGAT, ERB, Calcutta's Order No. 232-CAL/89/232 dated 11-9-1989 reported in 1990 (47) E.L.T. 48 (Tribunal) directing release of the confiscated goods, viz. old/used ready-made garments, he came to....

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....cant. He contended that the market value includes duty also and it will be hardship on the department if the market value is given to the applicant. 4. We have heard both the sides. The point that arises for our determination is whether the applicant is entitled for the market value of the goods in question. This point is covered by the decision of the Tribunal in the case of M/s. Oswal Spinnin....

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....d the confiscation of gold and gold ornaments seized on 26th April, 1963. It appears that on April 1, 1966 an application for return of the confiscated gold and gold ornaments was made by the owner of the goods which was rejected by the Collector on 7-5-1966. Aggrieved, the owner took up the matter in writ before the Calcutta High Court wherein the owner was given a liberty to file a fresh represe....

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.... May, 1985 whereby the order of confiscation was set aside. Thus, from this judgment also it is clear that where the order of confiscation of the seized goods is set aside and goods are not returned to the owner, the Government is under an obligation to pay the market price of such seized gold as on the date of the verdict or judgment." 5. It is thus clear that the Calcutta High Court had taken....