TMI Blog2021 (9) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... provision, especially in revenue related matters - HELD THAT:- Whenever such discretionary power is given either to the State or an authority of the State such discretionary power is required to be exercised following the well established principle as enshrined in the doctrine of fairness coupled with the grand old principles of equity. There cannot be any adhocism in the approach by the Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into. The learned Advocate-on-Record of the appellant is directed to serve notice along with a copy of the appeal papers which before us to the respondent and file an affidavit of service on the next date indicating service as directed herein - List this matter three weeks hence for further consideration. - Cus.Appl.No.2/2020 - - - Dated:- 26-8-2021 - Hon ble Mr. Justice Biswanath Somadder, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as enshrined in the doctrine of fairness coupled with the grand old principles of equity. There cannot be any adhocism in the approach by the State or an authority of the State while using such discretionary power. That apart and in any event, cogent and justifiable reasons are required to be recorded in writing whenever such discretionary power is exercised which tantamounts to either increas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re value of the goods and makes a Security Deposit of ₹ 15.00 Lakhs (Rupees Fifteen Lakhs only) in each of these cases. On execution of bonds and payment of security deposits, the seized goods shall be provisionally released. While passing the above directions, whether the learned Tribunal followed the principles of law enunciated above, particularly in the backdrop of 2.1, 2.2 and 2.3 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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