TMI Blog2019 (12) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... a presumption that the respondent is going to take coercive action against this petitioner - There are no reason to pass any order in favour of the petitioner for refund of the amount as prayed for in this writ petition. Petition dismissed. - W.P.(C) 12679/2019 - - - Dated:- 2-12-2019 - CHIEF JUSTICE MR. C.HARI SHANKAR J. Petitioner Through: Mrs. Anjali Jha Manish, Adv. with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and/or (b) Issue a writ order or direction in the nature of mandamus to the Respondent No. 3 to refund the amount of ₹ 50 Lakhs collected in the form of demand draft bearing No.016594 dated 16.10.2019 of ₹ 30 Lakhs, demand draft No. 016598 on 11.10.2019 for ₹ 10 Lakhs and demand draft No. 016607 dated 21.10.2019 for ₹ 10 Lakhs collected by the Directorate of Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent No.3. 3. It appears that the investigation is going on for the alleged violation of the provision of Customs Act, 1962 wherein, the investigation agency has already recorded the statements of the petitioner and the relevant persons under Section 108 of the Customs Act, 1962. 4. Learned counsel for the petitioner submitted that there are retraction-statements made by the pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecorded under Section 108 of the Customs Act, 1962, which are otherwise admissible in evidence. (c) retraction of a statement is one thing which does not, inevitably and in every case, necessarily affect the evidentiary value of the statement, recorded under Section 108 of the Customs Act, 1962. (d) at this stage, we are neither appreciating the statement recorded under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner can always file a suit for recovery of the aforesaid amount from the respondent no.3. 6. In view of the above reasons, we see no reason to pass any order in favour of the petitioner for refund of the amount as prayed for in this writ petition. 7. So far as prayer (a) of the writ petition is concerned, there is only a presumption that the respondent is going to ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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