2011 (1) TMI 1581

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....e petitioner and learned counsel for the respondents. 2. This writ petition has been filed for directing the respondents authorities to release 297 bags of betel nuts weighing 21,681 Kgs. worth Rs. 21, 68,100/- which was seized from the petitioner on the assumption that it was contraband item by the Directorate of Revenue Intelligence, Patna on 22.01.1999 and order for absolute confiscation was passed by the Commissioner, Customs (P), Patna on 16.11.2000 in Adjudication Order No. 8/CC/ADJ/2000 under Section 111(d) of the Customs Act, 1962(hereinafter referred to as 'the Act' for the sake of brevity). 3. The fact of the case is that on 22.01.1999 the said articles were seized from the petitioner assuming them to be contraband foreign i....

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....r the aforesaid release. 5. On the other hand, learned counsel for the respondents claims that much before the filing of this writ petition the said articles were auction sold for Rs. 7, 04, 416/- and vide order dated 16.02.2004 the Assistant Commissioner (Refund), Customs (H.Q.R.S.), Patna directed that in view of order passed by the Appellate Tribunal, the said amount be refunded to the petitioner and accordingly, the said amount was refunded to the petitioner on 16.02.2004 and the petitioner had accepted that amount. 6. In reply learned counsel for the petitioner submits that payment of the aforesaid amount is not sufficient as he was entitled to the entire amount, as per the valuation fixed by the customs authorities themselves i.....

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....his Court dated 22.08.2007 passed in CWJC No. 70861 of 2002 in which it was specifically held that the price fixed for auction and the sale of the betel-nuts having been made without any notice to the petitioner, the same was absolutely illegal as the Customs Department cannot challenge the price assessed by their own authorities at the time of seizure of the articles. 9. In the aforesaid circumstances, the auction sale having been made without any notice to the petitioner and at an arbitrary price which was ridiculously and hugely less than the value fixed by the authorities themselves at the time of confiscation, the same cannot be legally relied upon. Accordingly, this writ petition is allowed and the respondents are directed to pay R....