2014 (4) TMI 337

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....Mr. R. Gurunathan, Adv JUDGEMENT Per : B.S.V. MURTHY Appellant is seeking early hearing of the appeal. The CHA license has been suspended for a period of six months and in the normal course the matter may take even up to six months for hearing itself to take place. We consider the request to be reasonable and accordingly the early hearing application is allowed and with the consent of bot....

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....tation. Auction was held on 12/7/2007. M/s Kataria Impex who was the bidder was requested to dispatch the consignment back to the importer and appellant was asked to make a payment of Rs. 25 lakhs to M/s Vijayalakshmi Auto Centre, Chennai on 6.12.2007 who had purchased the goods from the bidder. In the mean time M/s Mico Ltd, the importer claimed Rs 2.5 crores from Customs towards the goods. 3.....

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....sed of for Rs. 9 lakhs and it is not the case of the custodian that the cargo was abandoned. The requirement of Section 48 of the Customs Act have not been fulfilled. Moreover, he submits that appellant was asked to pay an amount of Rs. 25 lakhs which they had paid but even then proceedings were initiated for auction. The CHA was not at all at fault. Further security deposit also has been forfeite....

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....urther time as the proper officer may allow or if the title to any imported goods is relinquished, such goods may, after notice to the importer and with the permission of the proper officer be sold by the person having the custody thereof : Provided that - (a) animals, perishable goods and hazardous goods, may, with the permission of the proper officer, be sold at any time; (b) arms and a....