2014 (9) TMI 836

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.... raised a reasonable doubt as to the transaction value shown in the bill of entry at the time of import. The petitioner prayed for a provisional release of the said goods. For no steps taken by the authorities, the petitioner approached this Court in W.P. No. 628 of 2013. By an order dated 16th July, 2013 the said writ petition was disposed of directing the concerned respondent to make a provision....

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.... 2007 postulates that if the authorities have reasons to doubt the truthfulness or the accuracy of the value declared in relation to the imported goods, they can ask for certain documents and other evidence and after scanning those, if doubt remains, the authorities are bound to serve the notice in writing and afford an opportunity of hearing before proceeding for determination of the valuation. M....

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.... to be kept in deposit of the bank for the purpose of the bank guarantee. The authorities cannot keep silence over the matter and are to be reminded of their statutory responsibility. 5. This Court, therefore, feels that the justice would be subserve if the respondent authorities are directed to activate themselves in determining the value under Rule 12 of the said rules and to make a fina....