2007 (3) TMI 402

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....etitioner moved this Court by filing W.P(C).5047/06 in the backdrop of seizure of a Mercedes Benz car, which was imported into India. He sought for a direction to release that vehicle pending adjudication proceedings. This Court, after ascertaining the instructions in that regard from the Assistant Solicitor General, issued Ext. P2 judgment, directing that if the petitioner furnishes bank guarante....

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....ent Commission would obviously be quite different from a pure adjudicating proceedings. Under such circumstances, pending of this writ petition itself would be an embargo to finalisation of proceedings before the Settlement Commission. Not only that, any over payment, under payment, adjustments and also as regards as to who would be liable to pay, are matters which could and would attain appropria....