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    <title>2003 (11) TMI 95 - HIGH COURT AT CALCUTTA</title>
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    <description>The petitioner contested the non-payment of the seizure value for goods seized under Section 110 of the Customs Act. The Dept. confiscated two items, allowing redemption of one, but sold both. The Court held the sale improper, directing the Dept. to pay Rs. 1,38,233, the seizure value, with potential interest. Orders refusing payment were quashed, and costs were awarded. The writ petition was disposed of with parties receiving signed copies.</description>
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    <pubDate>Mon, 03 Nov 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=46880</link>
      <description>The petitioner contested the non-payment of the seizure value for goods seized under Section 110 of the Customs Act. The Dept. confiscated two items, allowing redemption of one, but sold both. The Court held the sale improper, directing the Dept. to pay Rs. 1,38,233, the seizure value, with potential interest. Orders refusing payment were quashed, and costs were awarded. The writ petition was disposed of with parties receiving signed copies.</description>
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