ASHUPATI NATH DHANDANIA Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has assailed the inaction on the part of the authorities in not releasing the goods confiscated by the authorities from the custody of the petitioner. It appears that the petitioner was apprehended at Malda railway station while carrying eight numbers of gold biscuits weighing 933.12 gms. and a seizure list was also handed over to the petitioner. A proceeding was initiated after issuance of the show cause notice and the assessing authority found the petitioner guilty of offence.

(2.) The petitioner carried the said order before the appellate authority who affirmed the order of the assessing authority. The said order of the appellate authority was assailed by the petitioner before the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal set aside the order of the appellate authority and remanded the matter to the appellate authority for reconsideration. The appellate authority ultimately allowed the said appeal of the petitioner, as a consequence whereof the order of the assessing authority was set aside.

(3.) The petitioner then approached the concerned authority for return of the seized goods after having emerged successful in the appeal. The petitioner says that while the appeal was pending, the authority concerned had sold the seized goods and precisely for such reasons the said authority is showing reluctance in addressing the prayer made by the petitioner for return of the seized goods.