DEBANGSU BASAK,J. - (1.) The Court : The petitioner claims return of 73.35 kgs/quintals of sugar or the value in respect thereof and the interest for the period when a bank guarantee furnished by the petitioner stood wrongly invoked and later refunded.
(2.) Learned Advocate for the petitioner submits that, the Border Security Force (BSF) had initially seized 1000 kgs/quintals of the sugar belonging to the petitioner. The BSF thereafter had made over the entire seized sugar to the Customs. The Customs had initiated confiscation proceedings against the petitioner. He refers to the seized memo of the Customs which records that 1000 kgs/quintals was seized by the Customs. He refers to the show-cause notice also. He submits that, the petitioner had replied to the show-cause notice. The show-cause proceedings had resulted in an order of confiscation dated March 5, 2008. An appeal was carried against such order in original which was allowed on September 5, 2008. In the interregnum, the petitioner being entitled to provisional release of the seized goods had applied for the same. The High Court by an order dated September 9, 2016 had directed the authorities to consider the representation for provisional release. By an order dated November 24, 2006, the Assistant Commissioner had allowed provisional release upon the petitioner furnishing bank guarantee of Rs. 7,00,000/- and upon execution of a bond for a sum of Rs.14,00,000/-. The petitioner had furnished a bank guarantee for the sum of Rs.7,00,000/- in favour of the Customs Authorities. The confiscation proceedings received finality in terms of the order passed on July 15, 2009 by the Customs, Excise and Service Tax Appellate Tribunal [CESTAT]. The petitioner, therefore, being entitled to return of the seized goods had applied for the same. The goods sought to be returned was 926.65 kgs/quintals instead of 1,000 kgs/quintals. The petitioner had received the return of the goods in writing dated December 21, 2006 after recording the quantum of the goods received by the petitioner. The petitioner is, therefore, entitled to the return of 73.35 kgs/quintals or the value in respect thereof.
(3.) The authorities had encashed the bank guarantee on April 5, 2008. The bank guarantee was refunded on January 29, 2010. The petitioner is entitled to interest at the commercial rate for the period from April 5, 2008 till January 29, 2010.;