TaxTMI 
TaxTMI 
2020 (8) TMI 703
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.... Mr. Harpreet Singh, Sr. St. Counsel for R-1. Mr. Satish Aggarwala, Sr. Standing Counsel with Mr. Gagan Vaswani & Mr. Vineet Sharma, Advs. for R-2/DRI. J U D G M E N T D.N. PATEL, Chief Justice (Oral) Proceedings in the matter have been conducted through video conferencing. W.P.(C) 4566/2020 1. This writ petition has been preferred with the following prayers:- "(i) Issue a writ of Mandamus ....
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....ce for the disposal of the writ petition if a suitable direction is given to the respondents to provisionally release the goods which are detained by the respondent No.1. 3. Having heard learned counsel for both the sides and looking to the facts and circumstances of the case, it appears that high end wrist watches have been seized and lying with the respondent No.2/DRI since 29th October, 2012. ....
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....ns in the adjudication process of the show-cause notice. 7. Learned Senior Counsel appearing for the petitioner submitted that along with high end wrist watches, gold ornaments i.e. stridhan/personal jewellery has also been seized by the respondent No.2. Similarly, cash of Rs. 59 lakhs has also been seized by the respondent No.2. All these items may be provisionally released, subject to payment o....
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....hes has been passed in the case of Purushottam Jajodia which is at 'Annexure P-16'. 9. Thus, it is submitted by the counsel for the petitioner that irrespective of the fact that whether the goods are notified or not under section 123 of the Customs Act, 1962, consistently the respondent No.1 is high end wrist watches as stated hereinabove, and that the case of the petitioner is in no circumstance....