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2014 (9) TMI 836 - HC - CustomsConfiscation of goods - Provisional release of goods - Bank guarantee - Held that:- Justice would be subserve if the respondent authorities are directed to activate themselves in determining the value under Rule 12 of the said rules and to make a final assessment. This Court, therefore, directs the respondent no. 1 to take steps for final assessment of the duty which in no circumstances should exceed three weeks from the date of communication of this order. Needless to mention that while making a final assessment the authorities would adhere to the statutory procedures and the norms and shall see that the principle of natural justice is not violated. - Petition disposed of.
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