https://www.taxtmi.com/caselaws?id=431035 The court allowed the appeal, setting aside the Single Judge's order. The respondent was entitled to the self-declared value of Rs. 8,59,125/- along with 10% interest already paid, as the court found the approximate value in the seizure report not applicable. The court held that the respondent's claim for Rs. 21,68,100/- was not maintainable under writ jurisdiction due to disputed facts. The court emphasized the respondent's self-declaration and supporting receipts, concluding that the cited decisions and Customs Act sections did not support the respondent's claim. en-us Wed, 02 Nov 2022 00:00:00 +0530 Mon, 05 Dec 2022 08:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431035 The court allowed the appeal, setting aside the Single Judge's order. The respondent was entitled to the self-declared value of Rs. 8,59,125/- along with 10% interest already paid, as the court found the approximate value in the seizure report not applicable. The court held that the respondent's claim for Rs. 21,68,100/- was not maintainable under writ jurisdiction due to disputed facts. The court emphasized the respondent's self-declaration and supporting receipts, concluding that the cited decisions and Customs Act sections did not support the respondent's claim. Case-Laws Customs Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431035