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    <title>2014 (11) TMI 1113 - CALCUTTA HIGH COURT</title>
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    <description>The High Court allowed the condonation of delay in appealing and upheld the direction for the Customs Department to pay the petitioner the differential amount between the assessed and refunded values of seized goods. The court found support in previous judgments, confirming the petitioner&#039;s entitlement to the declared value of goods sold. The appeal was dismissed, affirming the Single Judge&#039;s order for payment and setting a compliance deadline for the Customs Department.</description>
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      <description>The High Court allowed the condonation of delay in appealing and upheld the direction for the Customs Department to pay the petitioner the differential amount between the assessed and refunded values of seized goods. The court found support in previous judgments, confirming the petitioner&#039;s entitlement to the declared value of goods sold. The appeal was dismissed, affirming the Single Judge&#039;s order for payment and setting a compliance deadline for the Customs Department.</description>
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