Soumitra Pal, J. - (1.) THE Court: The Petitioner, a company incorporated under the Companies Act, 1956 has filed the writ petition praying for a direction upon the Respondents particularly upon the Respondent Nos. 1, 2, 3 and 4 to make payment of Rs. 9,19,625, being the seizure value of the goods to the Petitioner in terms of the order dated 22nd February, 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal along with statutory interest.
(2.) THE facts are during December, 2003 the imported goods of the Petitioner were seized. According to the Petitioner, though the value of the goods were above Rs. 12 lakhs, the customs authorities, as it would appear from the seizure memorandum valued it at Rs. 9,35,765/ -. Challenging the seizure a writ petition was filed which was disposed of by order dated 24th April, 2003 directing the customs authorities to decide the matter in accordance with law. Thereafter, on 1st May, 2003 show cause notice was issued by the Respondent No. 2. The goods were shown to be valued at Rs. 9,19,625/ -. Adjudication was done by the Additional Commissioner of Customs (Special Investigation Branch) who by an order dated 28th July, 2004 passed an order of confiscation and imposed redemption fine of Rs. 50,000/ - and a penalty of Rs. 50,000/ -. Against the said order an appeal was preferred before the Commissioner of Customs (Appeal). By an order dated 31st January, 2006 appeal was dismissed. Still aggrieved, the Petitioner preferred a further appeal before the Customs, Excise and Service Tax Appellate Tribunal, Calcutta. The learned Tribunal by order dated 22nd February, 2007, 2007 (219) E.L.T. 574 allowed the appeal by setting aside the order passed by the Commissioner of Customs (Appeals).Thereafter, learned advocate of the Petitioner by letter dated 27th February, 2007 requested the Superintendent of Customs, Varanasi and Respondent No. 1 to comply the order passed by the Tribunal and release the goods. The Deputy Commissioner of Customs (Special Investigation Branch) by an intimation dated 14th December, 2007 intimated the Deputy Commissioner of Customs (Preventive Division) Varanasi, that the order passed by the Tribunal have been accepted by the Commissioner of Customs (Port). However, as the goods were not released, being aggrieved, this writ petition was filed.
(3.) THE matter came up for hearing on 12th March, 2008 when directions were issued for filing of affidavits. Affidavits have since been exchanged. The customs authorities in its affidavit have stated that due to mistake, in 2004 the goods have been sold. The explanation in the affidavit is as there was delay on part of the Petitioner in preferring appeal, as the Deputy Commissioner of Customs Division, Varanasi was not a party in the appeal and as there was communication gap in between the Respondents the goods were sold.;