TaxTMI 
TaxTMI 
2015 (9) TMI 974
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....ndrasekar ORDER Seeking to issue a writ of mandamus directing the respondents jointly or severally to pay the balance amount of Rs. 4,36,676/- out of Rs. 11, 65,000/- being the value of the goods, which were seized from the custody of the son of the petitioner and auctioned by the respondents, together with interest, he has before this court with this writ petition. 2. The case of the petitione....
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.... the entire goods alleging that they are smuggled goods. 3. Thereafter, a show cause notice came to be issued on 28.08.2015 (sic) under Section 124 of the Customs Act by the customs authority calling upon the petitioner as to why the goods could not be confiscated and penalty should not be imposed on him and on his son. The petitioner sent a suitable reply refuting the allegations. The goods so s....
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....ods were disposed of only for Rs. 7,29,327/-. However, according to the petitioner, he received the said amount without prejudice to his rights. Thereafter, he sent two notices through his counsel on 07.04.2004 and 21.04.2004 respectively claiming refund of balance amount, but there was no response. 5. The grievance of the petitioner is that though the order was passed as early as on 19.04.2003 b....
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....ase of the goods so seized. The petitioner, accordingly, submitted his representation. But, to his shock and surprise, he was informed by letter dated 12.12.2003 that the goods seized were already disposed of by the disposal Unit, Customs House, Chennai and he was directed to claim the value of the goods. Accordingly, he made a claim and he was paid only a sum of Rs. 7,29,327/- out of Rs. 11,66,00....