TaxTMI 
TaxTMI 
2018 (6) TMI 535
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....ave either directed the respondents to return the goods in the same condition, in which they were seized or pay the market value of the diamonds, as on the date of the filing of the writ petition. 2. Material on record discloses that on 12.11.1979, Collector of Central Excise and Customs, Madurai, seized goods of foreign origin, including diamonds, which were valued on that date at Rs. 4,27,074/-. In the order of seizure, it was stated that the goods were imported into India, illicitly. After enquiry, the authority ordered confiscation of gold sheets, as well as 485 numbers of diamonds. Appeals were filed and the order of absolute confiscation was modified to one allowing the goods to be cleared on payment of fine in lieu of confiscation. ....
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....s revised by the CEGAT at Rs. 4,27,000/- and had also paid the redemption fine accordingly. The claim of the petitioners that they are entitled to Rs. 40,00,000/- cannot be accepted since, in the various proceedings mentioned above, they had been repeatedly pleading that the diamonds were of less value, of course, in that context, it was to their advantage to plead so. But now, when they find that the diamonds were lost and that they had to be compensated, they make a volte face and enhance the value of the diamonds. It is impossible to accept the value claimed in the writ petition, viz., Rs. 40,00,000/- in the absence of any material to support the said claim. 11. As regards the State's tortious liability, it has been held by the Sup....
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.... to do statutory duty or otherwise giving rise to damage. The axis around which the law of negligence revolves is duty, duty to take care, duty to take reasonable care. But the concept of duty, its reasonableness, the standard of care required cannot be put in strait-jacket.".... "The damage was caused to the appellant not only because of negligence of officers but also because it was due to failure in discharge of public duty and mistake at various stages. Liability in tort may arise as observed by Salmond without fault. The basic ingredients of torts, namely, injury and damage due to failure to observe duty has been found to have been established. In the conservative sense it was negligence. But in modern sense and present day context i....
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....her in that situation the defendant's conduct was such that he should have foreseen the damage that would be inflicted on the plaintiff." 14. Though a case was filed on the ground of breach of trust as against the officers concerned, it is also seen that the Customs officials are reluctant to expose their staff. The counter filed does not show that, in spite of the required care and caution, the diamonds had been removed from custody. When valuable goods are seized or confiscated, the order of confiscation is not always made absolute or confirmed: it is liable for modification by the authorities or even the superior courts, in which case the petitioners get the right, on payment of fine, penalty etc., to redeem the goods confiscated f....