2009 (1) TMI 292

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..... entry was filed. On inspection the authorities of the customs alleged under valuation. The petitioners were called upon to take delivery of the goods after submitting requisite bond and bank guarantee. Hence, the petitioners filed the writ petition. On 19th May, 2000 the writ petition was disposed of with a direction to the authorities to release 50% of the goods keeping the balance 50% as security for duty that would be payable and they were also directed to submit a bank guarantee for a sum of Rs. 50,000/-. The authorities claimed that the duty payable for the goods was Rs. 5,00,000/- and accordingly in terms of the order 50% of the goods were released. The authorities passed an order against the petitioners. Being aggrieved, an appeal wa .....

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..... view, so long as the price of the goods at the date the petitioners became entitled to get them back is not determined by appropriate forum, and thus, loss suffered by them is not assessed and determined, there is no scope to exercise writ powers for making an order directing the authorities of the customs to pay any particular amount to them. I think the parties should proceed on the basis of the value of the goods declared by the petitioners in the bill of entry concerned. According to the authorities of the customs that was an under valuation. So, if that value, what was the proper valuation according to the petitioners at the date of import, is taken into consideration for ascertaining whether for the balance 50% of the "goods the petit .....

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..... time and no instruction has been received by him. 6. After considering the facts of the case and the judgment delivered by the Trial Court, we do not find that the order suffers from any irregularity or illegality on the contrary the court held that it cannot decide damages so suffered by the writ petitioners for illegal retention of the goods in question by them. Accordingly, in our considered opinion, This appeal must fail and is hereby dismissed. 7. All parties concerned are to act on a xerox signed copy of the minutes of this order on the usual undertakings. Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
Case laws, Decisions, Judgements, .....

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