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2010 (2) TMI 670 - HC - CustomsConfiscation - Search and seizure - this Court seldom entertains a writ petition in a situation where the petitioner has the statutory right of appeal to this court, howsoever narrow or circumcised the scope of such appeal is - this is a submission which perhaps merits acceptance as it is the appellant who is foregoing a right which is otherwise available and so far as the present writ petition is concerned. Goods are still available is a redeeming feature for the respondent to claim back goods even at this point of time as at our instance the Department has produced the goods to convince us that it was still available for redemption - If the assessee had failed in making good the bill of entry with reference to the goods that had been seized and ordered to be confiscated the mere fact cannot absolve the assessee of its failure in not making the claim that it was licitly imported
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