2014 (5) TMI 51

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....It appears that between January 4, 2010 and March 15, 2010, the petitioner imported 17 consignments of Mulberry Silk Fabrics from China through Chennai Port under Bills of Entry which were assessed to duty. After the consignments were brought to Howrah and kept at the Railway Parcel Shed, the consignments were seized by the Customs Authorities. A show cause notice bearing C.No. VII(10)14/P&I/WB/10....

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....judicated with the provisions laid down under the Customs Act, 1962, and on the basis of available records. Description of Goods Quantity Value Silk Fabric of Foreign Origin 10,413,10 (MTRS) Rs. 15,61,965/- 2. The petitioner duly replied to the aforesaid show cause notice by a letter dated 1st November, 2010, a copy of which has been annexed to the writ petition. Adjudica....

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....t confiscable under Section 111(d) of Customs Act, 1962 and accordingly no penal action against the notice/claimant is invokable under the provisions of Customs Act, 1962. The remaining 1 no. of carton of Mulberry silk relating to courier booking No. 5245/5 is confiscable u/s 111(d) as there is no claimant. Order In view of the above-mentioned discussion, I drop the proceedings and order rel....

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....red to make an application before the Assistant Commissioner (Seizure & Disposal) for release of the goods, which the petitioner has not done. The submission is difficult to accept. The Department seized the goods. Being unsuccessful in adjudication, in appeal or in the review application, the Department is obliged to immediately release the goods. 5. The writ application is disposed of by....