1992 (7) TMI 171

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....ed to Shri Mohan and in case the lungies are not available, then a direction be given to the respondent to pay a market price of the above-said lungies. In respect of his contention that the appellant, Shri Mohan is entitled for the market price of the lungies in question on the date when the order was passed by this Tribunal, the learned Advocate, Shri S.K. Bagaria appearing for the applicant relied on the following decisions :- (i) AIR 1967 S.C. 1885; (ii) 1986 (26) E.L.T. 719; (iii) 1990 (45) E.L.T. 556; (iv) 1988 (33) E.L.T. 371; (v) 1991 (55) E.L.T. 80. 2. It was contended by the learned Counsel, Shri Bagaria that the authorities have auctioned the lungies wrongfully and illegally for a negligible amount of Rs. 88,500....

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....n this case on 13-12-1987 and the Department had valued these lungies at Rs. 1,60,000.00. They had evaluated the same at Rs. 40.00 per piece. That valuation was made on 13-12-1987 which was the date of seizure. But the order of this Tribunal was passed on 25-9-1990 setting aside the orders passed by the Adjudicating Authority. The Tribunal held that the order of confiscation of lungies is not legal and set aside the order of the lower authority. The Tribunal also ordered release of the lungies in favour of the applicant and the penalty imposed on him was also set aside. This order was communicated to the Collector on 27-11-1990 and in spite of it, the lungies were sold in auction. 6. In the decision reported in 1967-SC-1885 relied on by ....

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....affidavit, the heading portion is marked as follows : "Affidavit in opposition on behalf of the respondent" The respondent in this case is the Collector of Customs and Central Excise, Shillong. In the affidavit, he stated that he is not directly involved in the case. However, he has filed the affidavit and along with the affidavit, he has also furnished the statements of various persons showing the value of the lungies in question. The statements of the persons are - Shri S. Valla son of Shri M.S. Swaminathan, Shri A.B. Raju and Shri B. Ganesan. The statements were a common statement which was signed by the three persons. Point No. (i) in the statement is with respect to the packing of the lungies in question. However, that is not ver....