2014 (11) TMI 1113

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.... Chowdhury, Arijit Chakraborty, Nilotpal Chowdhury and Debaditya Banerjee, Advocates, for the Respondent. ORDER The Court : G.A. No. 1884 of 2014 is the application for condonation of delay in preferring the appeal. Causes shown having been found sufficient, the application for condonation of delay is allowed. 2. This appeal has been preferred by the Customs Department against the order da....

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....rch, 2004 in a manner which subsequently came to be provided for by the circular dated 20th February, 2006 issued by the Government of India, Ministry of Finance, Department of Revenue, copy of which he has handed up. He submits applying depreciation on the value of the goods at the time of seizure, the petitioner would be entitled to the value of the sale proceeds thereof and nothing more on havi....

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....Delhi High Court in Shilp Impex v. Union of India; reported in 2001 (128) E.L.T. 54 (Del.), and Kailash Ribbbon Factory Ltd. v. Commr. of Cus. & C. Ex., New Delhi; 2002 (143) E.L.T. 60 (Del.) and the Punjab and Haryana High Court in Commissioner of Customs, Amritsar v. Harinder Singh; reported in 2008 (221) E.L.T. 203 (P & H). We find all the three matters travelled to the Hon'ble Supreme Court of....

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....ms and Central Excise : 1999 (113) E.L.T. 3 (S.C.) in which the said Court in similar facts and circumstances held the applicant therein who had been deprived of the use of the goods that had been sold was entitled to the declared value thereof at the time it sought import of the same for home consumption. 7. We do not find any error on the part of the learned Single Judge in relying on the ....