TATA ADVANCED MATERIALS LTD Vs. COMMISSIONER OF CUSTOMS DEPUTY COMMISSIONER OF CUSTOMS CUSTOMS DIVISION

JUDGEMENT

(1.) WRIT petition is by a company registered under the provisions of the Companies Act, which claims it had imported certain goods which unfortunately for the petitioner instead of being released in the normal course to the petitioner by the Customs Authority after realising the duty payable etc. , came to be auctioned by the Customs Authorities and in such a sale the amount realised by the customs authorities being far less than the value as indicated by the petitioner.

(2.) PETITIONER is now seeking for issue of a writ of mandamus to direct the respondent - customs authorities and the 3rd respondent - Ware Housing Corporation who acted as a custodian of the goods under the statutory provisions to pay the petitioner an amount of Rs. 3,75,781/- being the value of goods disposed of by the respondents, without a proper notice to the petitioner.

(3.) SUBMISSION of Sri. Chythanya, learned Counsel for the petitioner is that the goods in question have been put to suction sale even without such a notice to the petitioner, that the authorities could not have taken such pre-emptive action affecting the interest of the petitioner and if they have taken such, an action, the petitioner will definitely become entitled to the value of the goods which is worth Rs. 3,75,871/- and merely the amount customs authorities have realised by auctioning the goods etc.