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Documents citing Samsuddin Sheikh vs Collector Of Customs (Prev.) on 11 September, 1989

Ajanta Music Palace vs Collector Of Customs on 12 August, 1993

In the case of Samsudin Sheikh v. Collector of Customs 1992 (58) E.L.T. 246 (Trib.), the Tribunal had observed that in a case where confiscation of goods was set aside and return of the goods was ordered, the Department was obliged to pay the market value of the goods as on the date of quashing of the confiscation, if the goods were not available having already been auctioned. The Tribunal had not mentioned the seizure value.
Customs, Excise and Gold Tribunal - Delhi Cites 9 - Cited by 1 - Full Document

Alladin Khan vs Commissioner Of Customs on 11 June, 2003

He being only a carrier, cannot claim the seized currency. The seized currency could be claimed only Hanif Mohd. who is alleged to be the owner. But there is nothing on the record to suggest that Hanif Mohd. has claimed this amount. The ratio of law laid down in Samsuddin Sheikh v. Collector of Customs, Calcutta - 1990 (47) E.L.T. 48 (Tribunal) = 1990 (26) ECR 227 referred by the Counsel is not' attracted to the facts of the case. In that case it has been only observed that when the supplier himself has been absolved for want of evidence, the recipient of the alleged smuggled gold could not be held liable. In the instant case, the present appellant has been given the benefit and the penalty is being set aside against him for the reason that the alleged recipient of the gold from him had been exhonorated by the adjudicating authority. Therefore, no capital out of this judgment can be made by the appellant.
Customs, Excise and Gold Tribunal - Delhi Cites 2 - Cited by 0 - Full Document
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