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2011 (1) TMI 378 - HC - CustomsConfiscated goods - There is no question of any duty on the goods which were sold by the respondent and the levy of Customs duty of Rs.3,94,487/- on the petitioner is unwarranted - It is respectfully submitted that the goods were sold as per the provisions of Section 110(1A) taking into consideration, the depreciating nature of its value, if it is prolonged to be kept in the godown - Thus, the intrinsic value of the cell phones was protected by disposing of the same u/s 110(1A) of the Customs Act, 1962 - If the cell phones were to be disposed now, it could fetch much lower value - The only option to the department is to refund the sale proceeds (i.e cum duty price) after deduction of duty, fine and penalty which is a statutory liabilities under the provision of Customs Act and the procedure laid down in the Act is legally carried over - Hence, the contention of the petitioner is legally untenable - If the petitioner is so aggrieved, he can always filed an appeal to Commissioner (Appeals) u/s 128 against the impugned order. Hence, the writ petition stands dismissed - No costs.
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