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2012 (9) TMI 387 - HC - CustomsConfiscation of smuggled goods - electronics goods of foreign original purchased by the petitioner and Aslam Noor Mohammed - Held that:- As the discrepancy in goods noticed by the adjudicating authority is common to the case of the petitioner and Aslam Noor Mohammed and they are not separable and as in the case of Aslam it is held by the Tribunal that on the basis of some discrepancies in the goods and the customs receipts, it cannot be inferred that the goods in question are smuggled goods & the said order of the Tribunal has been upheld by this Court, thus the decision holding that the goods purchased by the petitioner are smuggled goods cannot be sustained - The respondents shall cancel the bank guarantee furnished by the petitioner and return the same to the petitioner. The amount of Rs.2,74,340/- deposited by the petitioner shall also be returned to the petitioner with interest @ 6% p.a. from the date of deposit till the date of payment - in favour of assessee.
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