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2011 (1) TMI 1581

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.... for the respondents. 2. This writ petition has been filed for directing the respondents authorities to release 297 bags of betel nuts weighing 21,681 Kgs. worth Rs. 21, 68,100/- which was seized from the petitioner on the assumption that it was contraband item by the Directorate of Revenue Intelligence, Patna on 22.01.1999 and order for absolute confiscation was passed by the Commissioner, Customs (P), Patna on 16.11.2000 in Adjudication Order No. 8/CC/ADJ/2000 under Section 111(d) of the Customs Act, 1962(hereinafter referred to as 'the Act' for the sake of brevity). 3. The fact of the case is that on 22.01.1999 the said articles were seized from the petitioner assuming them to be contraband foreign items and the aforesaid confiscation ....

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....her hand, learned counsel for the respondents claims that much before the filing of this writ petition the said articles were auction sold for Rs. 7, 04, 416/- and vide order dated 16.02.2004 the Assistant Commissioner (Refund), Customs (H.Q.R.S.), Patna directed that in view of order passed by the Appellate Tribunal, the said amount be refunded to the petitioner and accordingly, the said amount was refunded to the petitioner on 16.02.2004 and the petitioner had accepted that amount. 6. In reply learned counsel for the petitioner submits that payment of the aforesaid amount is not sufficient as he was entitled to the entire amount, as per the valuation fixed by the customs authorities themselves i.e. Rs. 21,68,100/-. In this connection he ....