ASHIM KUMAR BANERJEE, J. - (1.) The writ petitioner/respondent was transporting betel c tuts through three trucks which were seized by the customs authority. A show-cause notice under Section 124 of the Customs Act, 1962 was give n to the writ petitioner/respondent. After considering the reply to the show-cause notice the adjudicating authority passed a reasoned order dated November 24, 1999 appearing at pages 29-50 of the paper book. The authority came to conclusion that the department failed to prove that the betel nuts seized by the department were of foreign origin and thus directed release of the goods or payment of the sale proceeds in case goods were sold in auction. The relevant paragraph of the order of the adjudicating authority is quoted below: "I order unconditional release of 33320 kgs. betel nuts valued at Rs. 47,95,200/- seized in the seizure case No. 13/IMP/CL/CUS/ SLG/DPU/99 dated 07-02-1999, in favour of Shri Ratan Lal Jain and Shri Vijoy Kumar Jain of Dhupguri, Jalpaiguri. In case the goods have already been sold by auction the sale proceeds thereof may be refunded to the rightful claimants".
(2.) Before issuance of the show-cause notice those three trucks were released upon furnishing security of Rs.40,000/-. Since the goods were perishable in nature the authority claimed that they sold the goods and thereby realised a sum of Rs. 12,81,200/-.
(3.) The customs authority accepted the order of the adjudicating authority by not preferring any appeal from the said order. The authority paid the said sum of Rs. 12,81,200/- to the writ petitioner/respondent, however, failed to refund the security deposit of Rs.40,000/- The authority also did not pay the difference of the rvalue of the goods and the sale proceeds to the writ petitioner/respondent as claimed by them.;