2014 (7) TMI 776

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....chaiya for R2 ORDER The petitioner has come up with the present writ petition for a mandamus to direct the respondents to provisionally release the goods, viz., electronic components, which were seized under the Mahazar, dated 25.4.2013, as per Section 110-A of the Customs Act, 1962. 2. The learned counsel for the petitioner submitted that the petitioner has already paid Rs. 23 lakhs. Fur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d for the balance amount of 70% differential duty to the satisfaction of the concerned officer." 3. The learned counsel would submit that the petitioner is prepared to abide by any condition imposed by this Court and the petitioner is also prepared to appear before the adjudicating authority. 4. The learned counsel for the second respondent  Mr.Velayutham Pichaiya, submitted that any pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....akti Industries's case, I am of the view that since the goods are perishable, the same cannot be retained by the respondents, indefinitely. At the same, the interest of the Department also is to be protected. It is the duty of the respondents to recover the tax, penalty and in the event of confiscation, recover the amount in lieu of confiscation proceedings. All these things should be taken ca....