1997 (7) TMI 318

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..... [Order]. -  The subject Miscellaneous Application prays for rectification of Tribunal's Order No. A/88-89/CAL/93, dated 28-1-1993 for the reason that by that order Tribunal set aside the confiscation of 8.860 kg. of silver and directed release thereof to the respondents in the present application. In the meantime, however, the silver which had been confiscated by the original authorit....

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....ead on miscellaneous under the Revenue Head Rs. 1-Customs'. Above procedure mutatis mutandis may be adopted at your port." 2. It is, therefore, the prayer in the Miscellaneous Application that instead of direction of release of the silver to the respondents herein, the direction may be given for refund of seizure value of silver i.e. Rs. 12,400/- only to the claimants. 3. Learned J....

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....e carefully considered the pleas advanced from both sides. I observe that Customs Officers have merely followed the procedure laid down by the Ministry of Finance, Department of Revenue in its letter dated 23-9-1960 as further amended by Ministry's letter F. No. 30/13/62-LC 1, dated 28-12-1962. The later amendment carried out in 1962 letter merely states the Central Excise authorities in Eastern S....

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....hey cannot turn back and say that they should be given the value of the silver as on the date of order of release made by the Assistant Collector on 24-5-1993 in terms of the Tribunal's order dated 28-1-1993. The respondents, in view of the instructions of the Ministry, would at best be entitled to the sale proceeds of silver credited to Govt. account by Reserve Bank of India. Accordingly, in the ....