TMI Blog2014 (11) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... before expiry of the statutory period within which appeal could be preferred therefrom to the Tribunal by the petitioner as recorded in the impugned order - The direction in the impugned order stands confirmed to be complied with by the appellant within 12 weeks - appeal dismissed - decided against appellant. - APO. T. No. 305 of 2014, G.A. Nos. 1884-1885 of 2014 and W.P. No. 951 of 2013 - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the goods at the time of seizure being ₹ 7,75,792/- and the already refunded sum of ₹ 2,28,010/-. 3. Mr. Bharadwaj, learned Advocate on behalf of the Customs Authorities, argued since the goods were perishable goods and after confiscation the goods became the property of the Central Government as vested under Section 126 of the Customs Act, 1962, the authority concerned had no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he writ petitioner has not preferred any cross-objection against such finding. Therefore, the only question before us is as to whether the learned Single Judge was correct in directing the differential payment. 5. On the question for consideration before us, we find the same stands answered by the decisions referred to by the learned Single Judge in the impugned judgment. The appellant has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner and the balance amount would be paid. The Special Leave Petitions preferred against the judgment in Kailash Ribbon Factory Ltd. (supra) and in Commissioner of Customs, Amritsar (supra) were dismissed respectively on 27th September, 2004 [2004 (174) E.L.T. A130 (S.C.)] and 4th April, 2008 [2008 (227) E.L.T. A31 (S.C.)]. 6. Mr. Chakraborty, learned Advocate appearing on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal by the petitioner as recorded in the impugned order. 8. In the aforesaid circumstances, we find no reason to interfere with the order passed by the learned Single Judge. The direction in the impugned order stands confirmed to be complied with by the appellant within 12 (twelve) weeks from the date of communication of our order upon the appellant by the respondent failing which the sum wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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