2012 (7) TMI 1152

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....arma Building<br>Customs<br>2012 (7) TMI 1152 - PATNA HIGH COURT - TMI<br>PATNA HIGH COURT - HC<br>Dated:- 20-7-2012<br>Letters Patent Appeal No.928 of 2012 - -<br>Customs<br>-<br>HONOURABLE MR. JUSTICE SHIVA KIRTI SINGH and HONOURABLE MR. JUSTICE VIKASH JAIN For the Appellant: Mr. Nivedita Nirvikar, Advocate ORDER (Per: HONOURABLE MR. JUSTICE SHIVA KIRTI SINGH) Heard learned counsel for th....

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.... to the writ petitioner. Instead the Writ Court accepted the valuation of the betel nuts as disclosed in the seizure list Rs.21,33,500/- and on that basis directed for refund of the said amount with the statutory interest (compound) at the rate of 6% per annum with effect from 30.8.2001 i.e. for the period after the decision by the CEGAT. We do not find any material to show that the actual market....