1991 (5) TMI 257

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....ule D.B. (3) The petitioner imported components of electric typewriter and the consignment reached Icd on 27th September, 1985. The bill of entry was filed for clearance of goods. The petitioner deposited a sum of ₹ 86 548.25 as duty on 27th September, 1985. However, the goods were ordered to be detained and a show cause notice was issued to the petitioner, to which a reply was filed. On 24....

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....1990. It may be stated that when the import was lawful, the goods could not be confiscated and when the valuation has also been finally determined by the Collector, i.e. the declared value as accepted by the Collector, then there .was no occasion for not releasing the goods and the petitioner cannot even be held liable for demurrage in these facts and circumstances. In our opinion, therefore, the ....