TaxTMI 
TaxTMI 
2014 (9) TMI 578
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.... The Court - The petitioner has assailed the inaction on the part of the authorities in not releasing the goods confiscated by the authorities from the custody of the petitioner. 2. It appears that the petitioner was apprehended at Malda railway station while carrying eight numbers of gold biscuits weighing 933.12 gms, and a seizure list was also handed over to the petitioner. A proceed....
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....ccessful in the appeal. The petitioner says that while the appeal was pending, the authority concerned had sold the seized goods and precisely for such reasons the said authority is showing reluctance in addressing the prayer made by the petitioner for return of the seized goods. 5. Mr. Saraf, learned Advocate appearing for the department, could not dispute the fact that the order of the a....
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.... or pay the market price of such seized goods in the event the proceeding initiated by the authority is decided in favour of the owner of the seized goods. 8. According to the learned counsel for the petitioner, the similar view is expressed by the Hon'ble Apex Court in case of the State of Gujarat v. M.M. Hazi Hasan, reported in AIR 1967 SC 1885, wherein it was held that once the property....
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....its value if in the meantime the State Government had precluded itself from returning the property either by its own act or that of its agents or servants." 9. This Court therefore finds that the action of the authority concerned, being the respondent No. 2 herein, in withholding the seized goods and not returning the same to the petitioner after the order of the assessing authority was se....