ORDER
1. Heard learned Counsel for parties.
2. Short relief claimed in this petition by the petitioners is that the respondents be directed to sell the goods, seized on 14-3-1996 vide annexure 1 to the writ petition by public auction.
3. A show cause notice dated 9-9-1996, annexure 4 to the writ petition was given to the petitioners calling upon them to show cause why the goods seized be not confiscated. Reply to the show cause notice is said to have been filed by the petitioners. After the reply having been filed by the petitioners against the show cause notice, adjudication is yet to be made.
4. The submission of learned Counsel for the petitioners is that pending the adjudication, the respondents be directed to sell the seized goods by public auction as they are perishable in nature. These goods had been seized under Section 110 of the Customs Act, 1962, which is permissible under the provisions of the Excise Act. Section 126 of the Customs Act states that where any goods are confiscated under that Act, then such goods shall thereupon vest is the Central Government. This being so, no direction could be given to the respondents to sell the seized goods by public auction as prayed by the petitioners. The petitioners have also failed to substantiate that the seized goods are perishable in nature.
5. The writ petition is, therefore, disposed of finally directing the respondents to conclude the adjudication expeditiously.