could not have been auctioned nor auction proceedings could have
been initiated as per the Customs Manual read with CBEC
clarifications as the prohibited goods ... auction proceedings. The consignment was put to auction and a bid
for Rs.41.0 lakhs was made inclusive of Custom Duty
stated that the auction was
conducted through one M/s Shankar Ramchandra Auctioneer
Pvt. Ltd., Pune on behalf of the Customs Department. That the
Catalogue ... auction purchaser since it was
orally announced by the auctioneer that the liability of octroi
shall be on account of the auction purchaser. He placed
jurisdictional Commissioner of Customs, (ii) the
jurisdictional Customs Commissioner to issue instructions to the
concerned officers and staff posted at the customs station to ensure ... heading "View Forthcoming Auctions", only after activation by
MSTC. Once the e-auction starts, the Registered Customer may log
on to the same
auction are list for the ensuing auction. For every auction which is normally conducted every month, the Trust files Bills of Entry with the Customs ... fair price fixed by the Customs Department, the Customs Department has rejected the same and inturn, third defendant/auctioneer has issued Ex.P2-Rejection
auction or auction-cum-tender, since it
offers enhanced transparency and
accountability for quick disposal of goods.
In such e-auction or auction-cum-tender ... fulfilment of other conditions of e-
auction/auction-cum-tender. Instructions for
use of E-auction or auction-cum-tender have
already been prescribed vide
Customs Act, 1962 as unclaimed. It was further submitted that the cargo was sold off
by customs through auction ... Customs Department that the ship was sold for Rs.2.36 Crores
through tender sale and the Cargo was sold off by customs through auction
customs duty. Accordingly, on 27th October, 2004 the customs authorities wrote to the petitioner asking him to first deposit the appropriate customs duty and then ... proceeds, the customs department was entitled to treat the sale proceeds towards customs duty only. It is disputed that the goods were auctioned in terms
option and the car is still in the custody of the customs authorities.
3. Acting on information that a Mercedez Benz Car (German make) with ... that he would give him the customs documents of the car (which he had purchased in a customs auction at Bangalore) some time later; that
Subsequently, on 2nd February, 2005, the Assistant Commissioner
of Customs permitted the auctioned goods to be released to
auction purchaser on furnishing of bank guarantee ... section 150 of the
Customs Act, 1962. It was reported that some Custom
Houses determine the Customs duty payable on
auctioned goods after deducting
prior to the date of auction, can the Central Government
retain the excess auction proceeds after adjusting the customs duty,
interest, penalty and redemption fine ... auction, the Central Government can recover,
through the process of auction of such goods, only such amount as
was due to it, viz., the customs
