2013 (11) TMI 1618

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....espondent. ORDER [Order per : M.R. Shah, J.]. - By way of this petition under Article 226 of the Constitution of India, petitioner has prayed for the following relief. "A. YOUR LORDSHIPS may be pleased to issue a writ of Mandamus or writ in the nature of Mandamus or any other appropriate writ, order or directing the Respondents to release the gold jewellery and gold studded jew....

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.... goods, in addition, is liable to pay the duty and the charges payable in respect of such goods. It is submitted that as such initially the order under Section 28 of the Act with respect to the assessment of duty was passed, however, in an appeal the same came to be set aside by the Commissioner (Appeals) reserving the liberty in favour of the department to pass order under sub-section (2) of Sect....

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....as having discharged the liability by the petitioner of duty as mentioned in sub-section (2) of Section 125 of the Act. It is submitted that so far as warehousing charges and/or other charges are concerned and even with respect to interest there is no adjudication at all by the adjudicating authority. 5. Shri R.J. Oza, learned counsel appearing on behalf of the respondents has stated that ....

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....er sub-section (2) of Section 125 of the Customs Act, the respondents are directed to release the goods in question subject to filing the undertaking by the petitioner to be furnished before the appropriate authority/Commissioner of Customs, Ahmedabad and the petitioner shall make the payment of warehousing charges and/or interest which may be liable to be paid by the petitioner after adjudication....