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2022 (12) TMI 152 - HC - CustomsMaintainability of petition - refund claim - Auction - seized Betel Nuts - Whether respondent petitioner can take shelter under Section 150 and Section 14 of the Customs Act, 1962 for the purpose of claiming approximate value assigned in the seizure report or not? - HELD THAT:- The writ petition filed by the respondent - petitioner is not maintainable for the reasons that there are three materials in respect of value of the seized betel nuts namely self declaration made by the respondent dated 13.01.1999 and he had valued at Rs. 8,59,125/- and the same amount is supported by Annexure – 3 series. On the other hand, approximate value has been assigned by the seizure of the goods authority on 22.01.1999 and it is valued at Rs. 21,68,100/- - thus, it is a clear case of disputed facts hence, writ petition is not maintainable, however, having regard to the fact that alleged incident relates back to of the year 1999 read with writ petition filed in the year 2005 and L.P.A. filed in the year 2011 and we are in the year, 2022, we thought that matter is warranted for giving quietus. The respondent - petitioner cannot have any assistance in terms of the aforesaid Sections for the reasons that he has not questioned the validity of the auction proceedings undertaken by the appellant – Department. As long as respondent – petitioner has not questioned the validity of the auction proceedings, he cannot contend that there is a violation of Section 14 and Section 150 of the Customs Act, 1962. The appellant - Department have made out a prima facie case so as to interfere with the order of the learned Single Judge dated 25.01.2011 passed in C.W.J.C. No. 2221 of 2005 and the fact that during pendency of the present lis, the respondent petitioner has been extended a sum of Rs. 8,59,125/- along with 10% interest - the respondent – petitioner is entitled to refund of sum of Rs. 8,59,125/- in terms of self declaration dated 13.01.1999 read with receipts dated 19.01.1999, since self declared value has been paid along with interest, nothing remains in the present lis. Application allowed.
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