Court Rules Betel Nuts Refund Claim Invalid Under Customs Act Sections 150 and 14; Auction Validity Unchallenged.

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....Refund claim - Auction - seized Betel Nuts - Whether respondent petitioner can take shelter under Section 150 and Section 14 of the Customs Act, 1962 for the purpose of claiming approximate value assigned in the seizure report or not? - The respondent-petitioner cannot have any assistance in terms of the aforesaid Sections for the reasons that he has not questioned the validity of the auction proceedings undertaken by the appellant-Department - HC....