2006 (10) TMI 354

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....d by the revenue during the auction. 2. The relevant fact that arises for consideration are the respondent imported consignment of mobile sets. The said consignment was detained and seized by the authorities in October, 2000. Subsequent to investigation, a Show cause notice was issued to the respondent proposing to confiscate the seized goods and imposing penalty. The adjudicating authority in his order absolutely confiscated the seized goods and imposed penalty on the appellants. Appellant succeeded before the Commissioner (Appeals) against the said order. During the pendency of the appeal before the Commissioner (Appeals), the lower authorities auctioned the consignment and sold the same. The amount received by auction was Rs. 1,0....

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.... case of Northern Plastics Ltd. v. Collector of Customs and Central Excise as reported in 1999 (113) E.L.T. 3 (S.C.) in paragraph '7' has held as under :- "7. As the order of confiscation of goods was held to be bad the goods were required to be returned to the owner thereof. As the order of confiscation was declared as illegal by this Court on the ground that there was no mis-declaration of the goods and that the applicant was entitled to import those goods on the O.G.L., the confiscated goods, if they had not been disposed of, would have been required to be released in favour of the applicant and the applicant could have claimed damages for the damage to the goods and loss caused to it as a result of illegal detention of the goods by t....

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....ot having been diligent in discharging their duties directed to issue an official circular to all concerned officials/relating to obtaining prior permission of the concerned Court or Tribunal where appeal pending, and after obtaining them sending individual notices of auction to concerned parties - Article 226 of Constitution of India. - From various judicial orders we gather that this lapse is being repeated in a large number of cases, therefore, we are constrained to observe that the respondents have not been diligent in discharging their duties. The respondents are directed to issue an official circular within four weeks to all the concerned official that the confiscated goods which are the subject matter of appeal before any Tribunal or....