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2014 (9) TMI 837 - CALCUTTA HIGH COURTConfiscation of goods - Provisional release of goods - petitioner was further directed to furnish a bank guarantee of the differential duty after the provisional assessment - Held that:- justice would be sub-serve 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. - 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 natural justice is not violated - Decided in favour of assessee.
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