TaxTMI 
TaxTMI 
2019 (12) TMI 888
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....nsal, Advocate for the Petitioner Mr. Anshuman Chopra, Advocate for the Respondent ORDER JASWANT SINGH, J. 1. The Petitioner, a private limited company, through instant petition under article 226 of Constitution of India is seeking disposal of goods lying seized in its factory and direction to Respondents to pay value of goods, which have expired and could not be sold due to seizure. 2. ....
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....isional release and this Court vide order dated 13.06.2016 modified conditions of provisional release. 3. Mr. Bansal, counsel for the Petitioner contended that on account of seizure and delayed release, the goods in question expired. There was expiry date of seized goods and on account of seizure, the season for sale was over and before the next season goods became unfit for sale. The Petitioner....
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.... of conditions by this court did not avail release and sell goods. There is no lapse on the part of Respondent; and show cause notice dated 9.5.2016 qua confiscation is pending before Adjudicating Authority. 5. Having scrutinized record of the case and heard arguments of both counsel, we find that Respondent-DGCEI seized insecticides which are having shelf life on account of expiry date. The goo....
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....o partially responsible. The Respondent like in the case of Grosons Marketing (Supra) cannot be made liable to pay full value of the goods as Petitioner to some extent is responsible for loss of goods. The Petitioner should and must have sold goods by availing the release as soon as provisional release order was passed. Thus, we find that Petitioner and Respondent must equally bear loss of value o....