2024 (8) TMI 988

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....ui Mr. T. Chakraborty Mr. D. Sahu Mr. S. Sanyal ...For the State ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. The instant writ petition has been filed, inter alia, praying for a direction upon the respondents to release the amount of Rs.5,22,500/- from the bank guarantee furnished by the petitioner, so that the same can be utilised for making payment ....

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.... payment along with the bank guarantee for the balance amount of penalty in question. 4. Ms. Mukherjee, further by drawing attention of this Court to the bank guarantee at page 62 of the writ petition submits that the petitioner had since secured the entire amount of penalty as determined under Section 129 of the said Act and had got the goods released upon executing a bond on 25th August 2023 ....

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....o the petitioner at this stage. He further submits that a Coordinate Bench of this Court, taking into consideration all factors, inter alia, including the petitioner's readiness and willingness to deposit Rs.10 lakhs with the respondents, had been pleased to pass a conditional order dated 10th August 2023, such order should not be interfered with. 6. Heard the learned advocates appearing for th....

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....nto a full-fledged right which can neither be taken away nor can the respondents call upon the petitioner to make payment of any additional amount in terms of the proviso to Section 107(6) of the said Act. 8. Having regard to the aforesaid, I am of the view that the petitioner, though may not be entitled to the refund of Rs.5,22,500/- or any part thereof, the respondents cannot at the same time....