2014 (12) TMI 1270

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....k Dey, Advocates, for the Respondent. ORDER The Court : This writ application can be disposed of at the court application stage. 2. A large quantity of 98.599 MT of betel nuts was seized from the writ petitioner by the respondent authorities, under Section 110(1) of the Customs Act 1962. 3. The allegation of the respondent authorities against the writ petitioner is that these goods a....

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....e with the tariff value fixed by the Board (read with Section 15 of the Customs Act, 1962). (b)   Execution of bond with value fixed in accordance with tariff value. (c)   Furnishing of Bank Guarantee of 40% of the Bond value [as in (b) above]." 7. Mr. Chakraborty, learned Advocate for the petitioner, submits that his client cannot be asked to pay duty at this stage. 8....

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.... to realise the duty together with the redemption fine, penalty and so on. If the writ petitioner wins, she will not be liable to pay any duty or any other sum. 10. Therefore, at this stage the reference in the letter dated 31st October, 2014, to duty is not in order, in my opinion, because the liability to pay duty and the duty payable are not established as of now. 11. It would be be....