2022 (2) TMI 678

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.... the Special Civil Application No.15108 of 2019, by which the Coordinate Bench ordered release of the goods in question subject to certain conditions. We quote para 9 of the order dated 18th August 2020 as under: "9 Having considered the relevant aspects of the matter, we dispose of this writ application with the following directions: [1] The amount to be recovered towards the differential dues is to the tune of Rs. 48,80,647/-. The writ applicant has already deposited Rs. 18 lakh with the competent authority being 40% of the differential duty. We need to secure the balance amount so as to protect the interest of the Revenue. The goods are lying with the respondents Nos.3 and 4 past almost two years. In such circumstances,....

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....nt herein. 3 Mr. Vyas pointed out that there are in all 1821 Television Sets. Out of 1821, 514 TV sets are of a proprietary firm whose proprietor is one Shri Satish Vora. The department apprehended trouble at the end of Vora, if all 1821 TV Sets would have been handed over to the opponent herein and therefore, thought fit not to proceed further in the matter. Out of the total number of TV Sets seized from the office and godown premises of both i.e. the opponent herein M/s. Angel Enterprise and the proprietary concern, 379 TV sets were imported by M/s. Angel Enterprise (partnership firm) and 1442 TV sets were imported by M/s. Angel Enterprise (proprietary firm) respectively. 928 TV sets were purchased by M/s. Angel Enterprise (partnership....