https://www.taxtmi.com/highlights?id=66923 Refund claim - Auction - seized Betel Nuts - Whether respondent petitioner can take shelter under Section 150 and Section 14 of the Customs Act, 1962 for the purpose of claiming approximate value assigned in the seizure report or not? - The respondent-petitioner cannot have any assistance in terms of the aforesaid Sections for the reasons that he has not questioned the validity of the auction proceedings undertaken by the appellant-Department - HC en-us Mon, 05 Dec 2022 17:07:04 +0530 Mon, 05 Dec 2022 17:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66923 Refund claim - Auction - seized Betel Nuts - Whether respondent petitioner can take shelter under Section 150 and Section 14 of the Customs Act, 1962 for the purpose of claiming approximate value assigned in the seizure report or not? - The respondent-petitioner cannot have any assistance in terms of the aforesaid Sections for the reasons that he has not questioned the validity of the auction proceedings undertaken by the appellant-Department - HC Highlights Customs Mon, 05 Dec 2022 17:07:04 +0530 https://www.taxtmi.com/highlights?id=66923