(1.) The Court : By this writ petition the writ petitioner has asked for realisation of the seizure value of the goods which were ceased under the provision of Section 110 of the Customs Act. The department concerned has made over the actual value of the goods long after the seizure was effected. The narration of the short fact is required to be stated hereunder.
(2.) The department concerned had one point of time ceased certain sewing machine and accessories thereto. There were three items of materials. Necessary proceeding was initiated by issuing show cause notice. Petitioner replied to the show cause notice and then adjudication was done by the appropriate authority. Upon adjudication the Item No. 2 of the ceased goods was directed to be released unconditionally. However, the other items being Item Nos. 1 and 3 were confiscated but allowed to redeemed by the petitioner upon payment of penalty of a sum of Rs. 7,500/-. The petitioner ultimately paid that amount of penalty on the one hand and preferred an appeal against the order of the appropriate authority to the CEGAT on the other hand. The learned CEGAT granted relief to the petitioner and set aside the order of confiscation together with order of redemption and payment of penalty. Even after deposit of amount of penalty the petitioner could not get release of the goods. Despite several representations being made, the goods could not be returned because it was sold by the department. The department had made over the actual proceeds of the sale of Rs. 27,417/-.
(3.) The petitioner, therefore, preferred an appeal against the order refusing to pay seizure value of these goods and the appeal was not allowed. Even intervention of the learned CEGAT proved to be ineffective in this respect.