Case Laws / Head Notes / Paras
Smuggling--Seizure and confiscation—Auction proceedings--Scope--Seizing agency detained tanker of the claimant / appellant containing High Speed Diesel Oil (USD) as it was suspected to have been brought into country through illegal channel as no documents were produced to establish otherwise--Seized oil tanker was auctioned during pendency of appeal before the Customs Appellate Tribunal--Validity--Respondent /department, surprisingly, had already auctioned the seized/confiscated vehicle despite the fact that in the auction list provided by the appellant the said vehicle was not included which clearly showed mala fide on the part of respondents—Auction proceedings were not conducted legally and properly by the respondents as neither the appellant nor the owner of vehicle was ser...
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